Local Government Amendment (Rating of Certain Mining Licences) Act 2026
Local Government Amendment (Rating of Certain Mining Licences) Act 2026
Western Australia
Local Government Amendment (Rating of Certain Mining Licences) Act 2026
Contents
1.Short title2
2.Commencement2
3.Act amended2
4.Section 1.4 amended3
5.Section 6.26 amended3
6.Section 6.27 amended4
7.Section 6.29 amended5
8.Part 10 inserted5
Part 10 — Extinguishment, validation and other provisions for Local Government Amendment (Rating of Certain Mining Licences) Act 2026
10.1.Terms used5
10.2.Extinguishment of rates and related liabilities6
10.3.No reassessment of rates or issuing of rate notice in relation to licence land8
10.4.Validation of rating action taken on basis of licence land being not rateable land9
10.5.Application of s. 10.2, 10.3 and 10.4 to objections and tribunal and court proceedings11
9.Various references to Petroleum and Geothermal Energy Resources Act 1967 amended12
10.Petroleum Legislation Amendment Act 2024 amended12
Local Government Amendment (Rating of Certain Mining Licences) Act 2026
An Act to amend the Local Government Act 1995 and to make consequential amendments to the Petroleum Legislation Amendment Act 2024.
[Assented to 25 June 2026]
The Parliament of Western Australia enacts as follows:
This is the Local Government Amendment (Rating of Certain Mining Licences) Act 2026.
(1)This Act comes into operation as follows —
(a)sections 1, 2 and 10 — on the day on which this Act receives the Royal Assent (assent day);
(b)section 9 —
(i)if the Petroleum Legislation Amendment Act 2024 section 72 comes into operation on or before the day on which section 3 comes into operation under paragraph (c) — immediately after section 3 comes into operation;
(ii)otherwise — on the day on which the Petroleum Legislation Amendment Act 2024 section 72 comes into operation;
(c)the rest of the Act — on the day after assent day.
(2)Despite subsection (1)(a), if the Petroleum Legislation Amendment Act 2024 section 433 comes into operation on or before assent day, section 10 —
(a)does not come into operation; and
(b)is deleted on assent day.
Sections 4 to 9 amend the Local Government Act 1995.
(1)In section 1.4 insert in alphabetical order:
mining tenement means a mining tenement held under the Mining Act 1978 (whether as that term is defined by section 8(1) of that Act or the repealed Mining Act 1904 section 3);
miscellaneous licence means a miscellaneous licence held under the Mining Act 1978;
small prospecting licence means a prospecting licence held under the Mining Act 1978 in respect of land the area of which does not exceed 10 ha;
(2)In section 1.4 in the definition of owner delete paragraph (e) and insert:
(e)means a person who holds, in respect of the land —
(i)a mining tenement; or
(ii)a permit, drilling reservation, lease or licence under the Petroleum and Geothermal Energy Resources Act 1967;
or
(1)Delete section 6.26(2)(a)(ii) and insert:
(ii)is unoccupied;
(2)After section 6.26(2) insert:
(2A)Despite subsection (2)(a), land which is the property of the Crown is rateable land —
(a)if the land is the subject of a mining tenement, other than —
(i)a miscellaneous licence; or
(ii)a small prospecting licence;
or
(b)if, and to the extent and manner in which, a person mentioned in paragraph (f) of the definition of owner in section 1.4 occupies or makes use of the land.
(1)In section 6.27 delete “Where —” and insert:
(1)If a person holds —
(2)Delete section 6.27(a), (b) and (c) and insert:
(a)a mining tenement; or
(b)under a Government agreement, a mining tenement within the meaning given to that term by the Government agreement; or
(c)a permit, drilling reservation, lease or licence under the Petroleum and Geothermal Energy Resources Act 1967,
(3)At the end of section 6.27 insert:
(2)Despite section 6.26 and subsection (1), land which is the property of the Crown is not rateable land in the hands of the holder of —
(a)a miscellaneous licence; or
(b)a small prospecting licence.
Note: The heading to amended section 6.27 is to read:
Rateable land: mining tenements and tenements held under Petroleum and Geothermal Energy Resources Act 1967
In section 6.29(1) in the definition of relevant interest delete paragraph (a) and insert:
(a)a mining tenement; or
After section 9.71 insert:
Part 10 — Extinguishment, validation and other provisions for Local Government Amendment (Rating of Certain Mining Licences) Act 2026
In this Part —
licence land means land that was —
(a)the property of the Crown; and
(b)the subject of a miscellaneous licence or a small prospecting licence; and
(c)rateable land in the hands of the holder of the licence mentioned in paragraph (b);
rate record has the meaning given in section 6.25;
relevant financial year means a financial year that commenced on any of the following days —
(a)1 July 2025;
(b)1 July 2024;
(c)1 July 2023;
(d)1 July 2022;
(e)1 July 2021;
(f)1 July 2020;
(g)1 July 2019;
(h)1 July 2018;
(i)1 July 2017;
validation day means the day after the day on which the Local Government Amendment (Rating of Certain Mining Licences) Act 2026 receives the Royal Assent.
10.2.Extinguishment of rates and related liabilities
(1)This section applies if, before the validation day, a local government imposed a rate on any licence land in respect of a relevant financial year.
(2)The following are extinguished —
(a)the rate as imposed on the licence land (the imposed rate);
(b)any liability that arose, before the validation day, to pay —
(i)the imposed rate; or
(ii)any additional charge or interest imposed under section 6.45 or 6.51 in relation to the imposed rate; or
(iii)any costs of proceedings to recover the imposed rate as those costs were recoverable under section 6.56;
(c)any charge that arose, before the validation day, under section 6.43 in relation to —
(i)the imposed rate; or
(ii)any costs of proceedings to recover the imposed rate;
(d)any liability that arose, before the validation day, in relation to paying the imposed rate under an agreement mentioned in section 6.49.
(3)If a liability mentioned in subsection (2)(a), (b) or (d) was paid (wholly or partly) to the local government before the validation day —
(a)the local government must refund the amount paid within 90 days after the validation day; and
(b)if the local government does not do so — the person who paid the amount may recover the amount from the local government in a court of competent jurisdiction as a debt due.
(4)On and after the validation day, none of the following can arise —
(a)a liability to pay the imposed rate;
(b)a liability to pay an additional charge or interest imposed under section 6.45 or 6.51 in relation to the imposed rate;
(c)a charge under section 6.43 in relation to the imposed rate or any costs of proceedings for the recovery of the imposed rate;
(d)a liability to pay any costs of proceedings to recover the imposed rate as those costs would otherwise be recoverable under section 6.56;
(e)a liability in relation to paying the imposed rate under an agreement mentioned in section 6.49.
(5)A reference in subsection (2)(b)(iii), (c) or (d) or (4)(c), (d) or (e) to the imposed rate includes a reference to any additional charge or interest imposed under section 6.45 or 6.51 in relation to the imposed rate taken to be a rate under section 6.45(3) or 6.51(3) for the purpose of the recovery of the additional charge or interest.
(6)The local government must amend the rate record that relates to the licence land for the relevant financial year to ensure that the rate record records the effect of this section.
(7)To avoid any doubt, this section applies in relation to a rate as imposed on licence land even if that rate or land was the subject of any of the following before the validation day, whether completed or not —
(a)an objection made to a local government under section 6.76;
(b)proceedings in the State Administrative Tribunal;
(c)court proceedings, including appeal proceedings.
10.3.No reassessment of rates or issuing of rate notice in relation to licence land
(1)On and after the validation day, the rates payable on any land in respect of a relevant financial year cannot, if the land was licence land, be reassessed by a local government under section 6.40 so as to cause a rate to be payable.
(2)On and after the validation day, a local government cannot, in respect of a relevant financial year, issue a rate notice that gives notice that a rate is payable on any land if the land was licence land.
(3)To avoid any doubt, this section applies in relation to licence land even if that land was, or the rates payable on that land were, the subject of any of the following before the validation day, whether completed or not —
(a)an objection made to a local government under section 6.76;
(b)proceedings in the State Administrative Tribunal;
(c)court proceedings, including appeal proceedings.
10.4.Validation of rating action taken on basis of licence land being not rateable land
(1)In this section —
licence holder, in relation to licence land, means the holder of the miscellaneous licence or small prospecting licence to which the land was subject.
(2)Anything done, or purportedly done, before, on or after the validation day on the basis that any licence land was not rateable land in the hands of the licence holder before the validation day is taken to be, and always to have been, as lawful, valid and effective as it would be, or would have been, if the licence land had not been rateable land in the hands of the licence holder before the validation day.
(3)Without limiting subsection (2) —
(a)a rate record compiled before the validation day on the basis mentioned in subsection (2) is taken to be, and always to have been, as current and correct and in accordance with this Act for the purposes of section 6.39 as it would be, or would have been, if that basis had been correct; and
(b)a local government that did not, in accordance with a rate record to which paragraph (a) applies, issue a rate notice in relation to any licence land is taken to have acted lawfully in not doing so.
(4)The functions, rights, obligations and liabilities of each local government, and of all other persons and bodies, are taken to be, and to have always been, the same as if, before the validation day, no licence land was rateable land in the hands of the licence holder.
(5)This section does not affect —
(a)the lawfulness, validity or effectiveness of anything done, or purportedly done, before, on or after the validation day on the basis that any licence land was rateable land in the hands of the licence holder before the validation day; or
(b)the functions, rights, obligations or liabilities of any local government, or another person or body, in relation to, or arising from, anything done, or purportedly done, before, on or after the validation day on the basis mentioned in paragraph (a).
Note for this subsection:
The matters covered by paragraphs (a) and (b) are affected by sections 10.2 and 10.3.
(6)In subsections (2) and (5), a reference to the doing of anything includes a reference to an omission to do anything.
10.5.Application of s. 10.2, 10.3 and 10.4 to objections and tribunal and court proceedings
Without limiting the effect of sections 10.2, 10.3 and 10.4, those sections have effect for the purposes of any of the following that relates to a matter arising before, on or after the validation day —
(a)any objection to a local government under section 6.76 —
(i)made, but not completed, before the validation day; or
(ii)made on or after the validation day;
(b)any proceedings in the State Administrative Tribunal —
(i)that were commenced, but not completed, before the validation day; or
(ii)that are commenced on or after the validation day;
(c)any court proceedings, including any appeal proceedings —
(i)that were commenced, but not completed, before the validation day; or
(ii)that are commenced on or after the validation day.
9.Various references to Petroleum and Geothermal Energy Resources Act 1967 amended
In the provisions listed in the Table delete “Petroleum and Geothermal Energy Resources Act 1967” and insert:
Petroleum, Geothermal Energy and Greenhouse Gas Storage Act 1967
Table
|
s. 1.4 def. of owner par. (e)(ii) |
s. 6.27(c) |
Note: The heading to amended section 6.27 is to read:
Rateable land: mining tenements and tenements held under Petroleum, Geothermal Energy and Greenhouse Gas Storage Act 1967
10.Petroleum Legislation Amendment Act 2024 amended
(1)This section amends the Petroleum Legislation Amendment Act 2024.
(2)In section 433 in the Table in the item for Local Government Act 1995 delete:
s. 1.4 def. of owner par. (e)(iii)
s. 6.27(c)
© State of Western Australia 2026. This work is licensed under a Creative Commons Attribution 4.0 International Licence (CC BY 4.0). To view relevant information and for a link to a copy of the licence, visit www.legislation.wa.gov.au. Attribute work as: © State of Western Australia 2026. By Authority: ANDREW JONES, Government Printer