Revenue Laws Amendment Act 2009 (WA)

Western Australia

Revenue Laws Amendment Act 2009

Western Australia

Revenue Laws Amendment Act 2009

CONTENTS

Part 1 — Preliminary matters

1.	Short title	2
2.	Commencement	2
Part 2 — Land Tax Act 2002 amended
3.	Act amended	3
4.	Section 5 amended	3
Part 3 — Metropolitan Region

Improvement Tax Act 1959

amended

5.	Act amended	4
6.	Section 10 amended	4

Western Australia

Revenue Laws Amendment Act 2009

No. 3 of 2009

An Act to amend —

• the Land Tax Act 2002; and

• the Metropolitan Region Improvement Tax Act 1959.

[Assented to 14 May 2009]

The Parliament of Western Australia enacts as follows:

Revenue Laws Amendment Act 2009

Part 1	Preliminary matters
s. 1
Part 1 — Preliminary matters

1.             Short title

This is the Revenue Laws Amendment Act 2009.

2.             Commencement

This Act comes into operation as follows —

(a)	Part 1 comes into operation on the day on which this Act receives the Royal Assent;
(b)	the rest of the Act is deemed to have come into operation on 1 July 2008.

Revenue Laws Amendment Act 2009

Land Tax Act 2002 amended Part 2

s. 3

Part 2 — Land Tax Act 2002 amended

3.             Act amended

This Part amends the Land Tax Act 2002.

4.             Section 5 amended

In section 5 delete Table 7 and insert:

Table 7: Land tax rates for 2008/09 and subsequent

financial years

Unimproved value

of the land

Rate of land tax

Exceeding	Not exceeding
($)	($)
0	300 000 Nil
300 000	1 000 000 0.09 cent for each $1 in excess of $300 000
1 000 000	2 200 000 $630 + 0.47 cent for each $1 in excess of $1 000 000
2 200 000	5 500 000 $6 270 + 1.22 cents for each $1 in excess of $2 200 000
5 500 000	11 000 000 $46 530 + 1.46 cents for each $1 in excess of $5 500 000

11 000 000

$126 830 + 2.16 cents for each

$1 in excess of $11 000 000

Revenue Laws Amendment Act 2009

Part 3	Metropolitan Region Improvement Tax Act 1959 amended
s. 5

Part 3 — Metropolitan Region Improvement Tax

Act 1959 amended

5.             Act amended

This Part amends the Metropolitan Region Improvement Tax

Act 1959.

6.             Section 10 amended

In section 10 delete Table 2 and insert:

Table 2: Metropolitan Region Improvement Tax rates

for 2008/09 and subsequent years of assessment

Unimproved value

of the land

Rate of Metropolitan Region

Improvement Tax

Exceeding	Not exceeding
($)	($)
0	300 000 Nil

300 000

0.14 cent for each $1 in excess

of $300 000