Land Tax - Western Australia

Description

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).

Please consult the Contact Officer for more information.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

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 directly with the Contact Officer or consult the attached documents for information on whether your land is subject to land tax.

Fees

Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

Tax rates vary depending on individual circumstances. Please consult the Contact Officer for more information.

Act(s) name

Land Tax Act 2002 WA

Regulation(s) name

Land Tax Assessment Regulations 2002 WA

Administering agency

Department of Finance

Office of State Revenue

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Land Tax Enquiries

Office of State Revenue

Department of Finance

Operating address: 200 St Georges Terrace
Perth
Western Australia 6000
Mailing address: GPO BOX T1600
Perth, Western Australia 6845
Phone: 1300 368 364
Phone: 08 9262 1200
Website: Office of State Revenue (Opens in new window)

Supporting information