Land Tax Assessment Act Amendment Act 1971 (WA)

WESTERN AUSTRALIA.

LAND TAX ASSESSMENT.

No. 13 of 1971.

AN ACT to amend the Land Tax Assessment

Act, 1907-1970.

(Assented to 4th October, 1971.]

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:—

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

Assessment Act Amendment Act, 1971. citation.

(2) In this Act the Land Tax Assessment Act, 1907- Reprinted in Vol. 17

1970 is referred to as the principal Act.	Reprinted	of the
Acts as approved r

(3) The principal Act as amended by this Act may reprint 1sfo t

be cited as the Land Tax Assessment Act, 1907-1971. tutand	amended by
Acts Nos. 68
of 1960,
104 and 113
56 of 1968, of 1965,
95 of 1969
and 21 and
101 of 1970.

No. 13.] Land Tax Assessment. [1971.

Commence-

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

operation on the thirtieth day of June, 1971.

S. 8.5

3.    Section 8B of the principal Act is amended

amended.

(a)	by deleting the passage commencing with the word, "Subject" in line one of subsec- tion (1) and ending with the word, "there- after" in line seven of subsection (1), and substituting the passage, "Subject to the succeeding provisions of this section, where on the thirtieth day of June in the year next preceding any year of assessment";
(b)	by substituting for the word, "one-half" in line three of paragraph (a) of subsection (1), the word, "one"; and
(c)	by adding after subsection (1) the following subsection-

( la) The provisions of this section shall not be applied in respect of any year of assessment to any estate or parcel of land exceeding one-half acre in area unless the Commissioner is satisfied that, on the thirtieth day of June immediately preced- ing that year of assessment, the estate or parcel was incapable of subdivision into two or more estates or parcels or such a subdivision was impracticable. .

5.10

amended. 4. Section 10 of the principal Act is amended

(a) by adding after paragraph (g) of subsection (1) the following paragraph

(h) Any estate or parcel of improved land not exceeding one-half acre in area, where-

(i) the owner is ordinarily resident

on the land;

1971.] Land Tax Assessment. [No. 13.

(ii)

the land is used principally

for residential purposes;

(iii)    the improvements on the land consist of a dwelling house, or a dwelling house and outbuild- ings, only; and

(iv)  the owner owns no other assessable land within the State. ;

and

(b) by adding after subsection (1) the following subsection

(la) The provisions of paragraph (h) of subsection (1) of this section shall not be applied to any land unless the owner has made an application to the Commis- sioner in a form approved by the Com- missioner to have the provisions of that paragraph applied to the land. .