You may be required to pay land tax if you own land with an aggregate taxable value in excess of $300,000.
Aggregate taxable value is the total value of all taxable land that you own. For example, if you own two taxable properties with taxable values of $200,000 and $300,000 respectively, the aggregate taxable value of your land is $500,000.
You are regarded as the land owner if you:
- hold the freehold title
- hold the land in trust
- lease land from the Crown or local government (lessee).
Exemptions or concessions may be available for land used for certain purposes including rural businesses, non-profit organisations, mining tenements, aged care facilities, and land used for a caravan park, park home park, or camping ground.
Please consult the Contact Officer for more information.
A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.
Land tax is levied on all land you own, subject to certain exceptions. For example, in general, Land Tax is not levied on the property if it is your principal place of residence.
Please consult directly with the Contact Officer or consult the attached documents for information on whether your land is subject to land tax.
Tax rates vary depending on individual circumstances. Please consult the Contact Officer for more information.
Department of Finance
Office of State Revenue
Land Tax Act 2002 (Western Australia)
Land Tax Assessment Regulations 2002 (Western Australia)
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