Land Tax Act Amendment Act 1968 (WA)
| No. 55.] | Land Tax. | [1968. |
LAND TAX.
No. 55 of 1968.
AN ACT to amend the Land Tax Act, 1948-1965.
[Assented to 13th November, 1968.]
BE it enacted by the Queen's Most ExcellentMajesty, 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:—
Short title
| and citation. | 1. (1) This Act may be cited as the Land Tax |
Act Amendment Act, 1968.
(2) In this Act the Land Tax Act, 1948-1965 is
referred to as the principal Act.
(3) The principal Act as amended by this Act
may be cited as the Land Tax Act, 1948-1968.
| 1968.] | Land Tax. | [No. 55. |
Commence-
| 2. This Act shall be deemed to have come into | ment. |
operation on the thirtieth day of June, 1968.
3. Section five of the principal Act is amended by Emended.
substituting for the words, "each year of assessment thereafter" in lines three and four, the passage, "the year of assessment ending on the thirtieth day of June, one thousand nine hundred and sixty-eight" .
4. The principal Act is amended by adding after S' 6 added'
section five the following section-
Land tax
| 6. For the year of assessment ending on the | after 30th |
| thirtieth day of June, one thousand nine | June. 1968. |
| hundred and sixty-nine, and for each year of assessment thereafter, land tax is imposed |
| (a) | on the land of the owner that is deemed to be improved land under section nine of the Land Tax Assessment Act, 1907 |
at the rate shown in the Fourth
Schedule to this Act; and
| (b) | on the land of the owner that is not so deemed to be improved land |
at the rate shown in the Fifth
Schedule to this Act,
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 assess- ment for taxation, the tax is imposed at the rate shown in the Sixth Schedule to this Act. .
| No. 55.] | Land Tax. | [1968. |
Fourth.
| Fifth and | 5. The principal Act is amended by adding after |
| Sixth |
| Schedules | the Third Schedule the following Schedules- |
| added. |
FOURTH SCHEDULE
S. 6.
Unimproved value
of the land as
| assessed under the | Rate |
| Land Tax Assess. ment Act, 1907 |
Not
| Ex- | Ex- |
| ceeding | seeding |
| 0 | 5,000 | 0.3 cents for each $1 |
| 5,000 | 10,000 | $15 plus 0.4 cents for each $1 in excess of | $5,000 |
| 10,000 | 15,000 | $35 | 0.5 cents | „ | , | $10,000 |
| 15,000 | 20,000 | $60 | „ | 0.6 cents | „ | $15,000 |
| 20,000 | 25,000 | 890 | ., | 0.7 cents | $20,000 | |
| 25,000 | 30,000 | $125 | „ | 0 . 8 cents | $25,000 | |
| 30,000 | 35,000 | 9165 | 0.9 cents | 830,000 | ||
| 35,000 | 40,000 | 8210 | 1.0 cent | $35,000 | ||
| 40,000 | 45,000 | $260 | 1.1 cents | $40,000 | ||
| 45,000 | 50,000 | 8315 | 1.2 cents | 845,000 | ||
| 50,000 | 60,000 | 8375 | 1.3 cents | $50,000 | ||
| 60,000 | 70,000 | $505 | 1.4 cents | 860,000 | ||
| 70.000 | 80.000 | 8645 | 1.5 cents | 870.000 | ||
| 80,000 | 90,000 | $795 | 1.6 cents | $80,000 | ||
| 90,000 | 100,000 | $955 | 1.8 cents | $00,000 |
| 100,000 | 110,000 | 81,135 | 2.0 cents | 8100,000 |
| 110,000 | 120.000 | 81,335 | 2.2 cents | $110,000 |
| 120,000 | $1,555 | 2.4 cents | 8120,000 |
FIFTH SCHEDULE
S. 6.
Unimproved value
of the bud as
| assessed under the | Rate |
| Land Tax Assess- ment Act, 1907 |
Not
| Ex- | Ex- |
| ceeding | ceeding |
| 0 | 5,000 | 1.0 cent | for each $1 |
| :5,000 | 10,000 | $50.00 plus 1.25 cents for each $1 in excess of | $5,000 |
| 10,000 | 15,000 | 8112.50 | 1.5 | cents | „ | )2 | $10,000 |
| 15,000 | 20,000 | 8187.50 | 1.75 cents | „ | „ | 515.000 |
| 20,000 | 30,000 | $275.00 | 2.0 | cents | „ | $20,000 |
| 30,000 | 40,000 | 8475.00 | 2.25 cents | 830,000 |
| 40,000 | 50,000 | 8700.00 | 2.5 cents | „ | $40,000 |
| 50,000 | 60,000 | $950.00 | 2.75 cents | 5, | 850,000 |
| 60,000 | 80,000 | $1,225.00 | 3.0 | cents | , | „ | 860,000 |
| 80,000 | 100,000 | 81,825.00 | 3.25 cents | ,, | $80,000 |
| 100,000 | $2,475.00 | 3.5 cents | $100,000 |
| 1968.] | Land Tax. | [No. 55. |
SIXTH SCHEDULE
S. 6.
Unimproved value
of the land as
| assessed under the | Rate |
| Land Tax Assess- ment Act, 1907 |
Not
| Ex- | Ex- |
ceeding ceeding
| $ | $ |
| 0 | 5,000 | 0.3 cents for each $1 |
| 5,000 | 10,000 | $15 plus 0.4 cents for each $1 in excess of | $5,000 |
| 10,000 | 15,000 | $35 | „ | 0.5 cents | „ | ,, | 72 | $10,000 |
| 15,000 | 20,000 | $60 | „ | 0.6 cents | n | „ | „ | $15,000 |
| 20,000 | 25,000 | $90 | „ | 0.7 cents | „ | „ | „ | $20,000 |
| 25,000 | 30,000 | $125 | „ | 0 . 8 cents | „ | „ | $25,000 | |
| 30,000 | 35,000 | $165 | „ | 0.9 cents | „ | 27 | $30,000 | |
| 35,000 | 40,000 | $210 | „ | 1.0 cent | „ | I) | $35,000 | |
| 40,000 | $200 | „ | 1.1 cents | $40,000 | ||||
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