Land Tax Assessment Amendment Act 1982 (WA)

WESTERN AUSTRALIA.

LAND TAX ASSESSMENT.

No. 11 of 1982.

AN ACT to amend the Land Tax Assessment Act

1976-1980.

[Assented to 14 May 1982.]

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 211,Vit

Assessment Amendment Act 1982.

Act No.

(2) In this Act the Land Tax Assessment Act

14 of 1976,

amended by

1976-1980 is referred to as the principal Act. Acts Nos. 76 of 1978, 18 of 1979 and 29 of

(3) The principal Act as amended by this Act 1980.

may be cited as the Land Tax Assessment Act 1976-

No. 11.1 Land Tax Assessment. [1982.

Commence-

ment. 2.

The exemption from assessment and taxation under the principal Act provided for by the amend- ment to clause 12 of Part I of the Schedule to the principal Act, effected by section 4 of this Act, applies for the purpose of the year of assessment commencing on 1 July 1982 and each year of assess- ment thereafter.

Section 23

repealed, and	3.	(1) Section 23 of the principal Act is repealed.
transitional Provision.

(2) Section 23 of the principal Act applies to the

year of assessment which commenced on 1 July 1981 notwithstanding that the repeal thereof takes effect during that year of assessment.

Schedule

amended. 4.

Part I of the Schedule to the principal Act is amended in clause 12-

(a) in paragraph (b) (i), by deleting "business (but not a forestry or reafforestation busi- ness)" and substituting the following-

, silvicultural, or reafforestation busi-

ness " ; and

(b) in paragraph (c) (ii) (II) by inserting, after "of this clause", the following-

Ct

or, where the land is used for a silvicultural or reafforestation business, either that income requirement is satisfied or the lot or parcel so used has an area of not less than 100 hectares which is fully stocked for that business " .