Land Tax Act Amendment Act 1969 (WA)

1969.] Land Tax. [No. 96.

LAND TAX.

No. 96 of 1969.

AN ACT to amend the Land Tax Act, 1948-1968.

[Assented to 17th November, 1969.]

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 Ztirgte,„

Act Amendment Act, 1969.

(2) In this Act the Land Tax Act, 1948-1968 is

referred to as the principal Act.

(3) The principal Act as amended by this Act

may be cited as the Land Tax Act, 1948-1969.

No. 96.] Land Tax. 1.1969.

Commence-

ment. 2. This Act shall be deemed to have come into

operation on the thirtieth day of June, 1969.

B.0 amended.

3.    Section 6 of the principal Act is amended by

deleting the passage, "and for each year of assess-

ment thereafter," in lines three and four.

S. 7 added. 4. The principal Act is amended by adding after

section 6 the following section-

Land tax

after 30th	7. For the year of assessment ending on the thirtieth day of June, one thousand nine hundred and seventy, and for each year of assessment thereafter, land tax is imposed
Tune, 1969.

(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 Seventh 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 assessment for taxation, the tax is imposed at the rate shown in the Sixth Schedule to this Act. .

Seventh

Schedule	5. The principal Act is amended by adding after
added.

the Sixth Schedule the following Schedule-

1969. ] Land Tax. [No. 96.

SEVENTH SCHEDULE. B. 7

Unimproved value

of the land 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 SI in excess of $5,000

10,000	15,000	$112.50	1.5	,,	$10,000
15,000	20,000	$187.50	1.75	II	$15,000
20,000	25,000	$275.00	2.0	3/	$20,000
25,000	30,000	$375.00	2.25	,.,	$25,000
30,000	35,000	$487.50	2.5	3,	$30,000
35,000	40,000	$612.50	2.75	I 9	$35,000
40,000	45,000	$750.00	3.0	, 9	$40,000

45,000 50,000 $900.00 3.25 ,, „ $45,000

50,000	60,000	$1,062.50	3.5	„	„	$50,000
60,000	70,000	$1,412.50	3.75	„	„	$60,000
70,000	80,000	$1,787.50	4.0	„	„	$70,000
80,000	90,000	$2,187.50	4.25	,,	,,	$80,000
90,000	100,000	$2,612.50	4.5	„	„	$90,000
100,000	110,000	$3,062.50	4.75	,,	„	$100,000
110,000	120,000	$3,537.50	5.0	,,	73	$110,000
120,000	....	$4,037.50	5.25	$120,000
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