Land Tax Act Amendment Act 1965 (WA)

1965.] Land Tax. [No. 108.

LAND TAX.

No. 108 of 1965.

AN ACT to amend the Land Tax Act, 1948-1956.

[Assented to 17th December, 1965.]

RE it enacted by the Queen's Most Excellent

Majesty, by and with the advice and consent

of the Legislative Council and the Legislative

Assembly of Western Australia, in this present

Parliament assembled, and by the authority of the

same, as follows:—

1. (1) This Act may be cited as the Land Tax Short title and citation.

Act Amendment Act, 1965.

(2) In this Act the Land Tax Act, 1948-1956, is

referred to as the principal Act.

(3) The principal Act as amended by this Act

may be cited as the Land Tax Act, 1948-1965.

No. 108.] Land Tax. [1965.

Commence-

ment. 2. This Act shall come into operation on the

fourteenth day of February, one thousand nine

hundred and sixty-six.

B. 4 3.

Section four of the principal Act is amended by inserting after the word, "thereafter" in line four, the passage, "to and including the year of assessment ending on the thirtieth day of June, one thousand nine hundred and sixty-six," .

amended.

S. 5

4.    The principal Act is amended by adding after

added.

section four, the following section-

Land Tax

For the year of assessment ending on the thirtieth day of June, one thousand nine hundred and sixty-seven, and for each year of assessment thereafter, land tax is imposed

after 5.

30th June,

1966.

(a) if all of the land of the owner is deemed to be improved land under section nine of the Land Tax Assessment Act, 1907

at the rate shown in the Third

Schedule to this Act;

(b) if all of the land of the owner is not so deemed to be improved land

at the rate shown in the Third Schedule to this Act plus five- twelfths of a cent in the dollar for each dollar of the assessed unimproved value of the land;

or

(c) if some of the land of the owner is so deemed to be improved land and some of the land of the owner is not so deemed to be improved land

at the rate shown in the Third Schedule to this Act on the assessed unimproved value of all of the land plus five-twelfths of a cent in each dollar of the assessed value of so much of the land as is not so deemed to be improved land. .

1965.] Land Tax. [No. 108.

5. The principal Act is amended by adding after

the Second Schedule, a further Schedule as added,

follows

S.5 THIRD SCHEDULE.

Unimproved Value of the

Land as assessed under

the Land Tax Assessment Rate

Act, 1907.

Not exceeding $10,000.	Five-eighths of a cent for each dollar.
Exceeding $10,000 but not	$62.50, plus five-sixths of a cent for

exceeding $40,000. each dollar in excess of $10,000.

Exceeding $40,000 but not $312.50, plus one and one-quarter cents

exceding $60,000. for each dollar in excess of $40,000.

Exceeding $60,000 but not $562.50, plus one and two-thirds cents

exceeding $80,000. for each dollar in excess of $60,000.

Exceeding $80,000 but not $895.83A, plus two and one-twelfth cents

exceeding $100,000. for each dollar in excess of $80,000.

Exceeding $100,000 but $1312.50, plus two and one-half cents

not exceeding $120,000. for each dollar in excess of $100,000. $1812.50, plus two and eleven-twelfth cents for each dollar in excess of $120,000.

Exceeding $120,000.

But where the land is used solely or principally for the purposes of a society, club, or association, not carried on for the purposes of profit or gain to the individual members thereof, or where the land

is the source of a profit or gain mentioned in the

proviso to paragraph (c) of subsection (1) of section ten of the Land Tax Assessment Act, 1907, which removes exemption from assessment for taxation, the tax shall be

(a)	if the unimproved value as so assessed does not exceed $10,000—at the rate of five-eighths of a cent for each dollar of that value; or
(b)	if the unimproved value as so assessed exceeds $10,000 but does not exceed $40,000 —at the rate of $62.50 plus five-sixths of a cent for each dollar of that value in excess of $10,000; or
(c)	if the unimproved value as so assessed exceeds $40,000—at the rate of $312.50 plus one and one-quarter cents for each dollar of that value in excess of $40,000. .