Land Tax Assessment Regulations 2003 (WA)

Western Australia Land Tax Assessment Act 2002 Taxation Administration Act 2003 Land Tax Assessment Regulations 2003 Western Australia Land Tax Assessment Regulations 2003 Contents 1. Citation 1 2. Commencement and application 1 3. Terms and abbreviations used 1 4. Tax payment arrangements not affected 3 5. Taxpayer's options in discharging liability to pay assessed amount 3 6. Paying assessed amount in one discounted payment (option 1) 3 7. Paying assessed amount in 2 instalments (option 2) 4 8. Paying assessed amount in 3 instalments (option 3) 4 9. Other arrangements for paying assessed amount 5 10A. Incorrect payment of assessed amount 6 10. Instalments to be multiples of 5 cents 7 11. When full amount of land tax becomes due and payable 7 12. Taxable authorities 7 12AA. Circumstances in which subdivision does not cause parent lot to cease being a lot 9 12A. Taxable value: prescribed percentage 9 13. Inner city area 9 13A. Land used for production-based agistment is used for primary production (s. 30A(1)(e)) 10 14. Repeal and savings 11 Schedule 1 — Inner city area Notes Compilation table 13 Other notes 14 Defined terms Western Australia Land Tax Assessment Act 2002 Taxation Administration Act 2003 Land Tax Assessment Regulations 2003

1. Citation These regulations may be cited as the Land Tax Assessment Regulations 2003.

2. Commencement and application (1) These regulations come into operation on the day on which the Taxation Administration Act 2003 comes into operation. (2) These regulations apply — (a) to land tax that is assessed for an assessment year that ends after the day referred to in subregulation (1); and (b) for the purposes of paragraph (a) of the definition of "arrears" in regulation 3(1) — to land tax, as defined in the Land Tax Assessment Act 1976 1 section 5(1), that is payable in respect of an assessment year that ends before that day.