Commissioner’s Practice — Valuation of Land for Duties Purposes and Land Tax Exemptions

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Notice Text

Under the provisions of section 127 of the Taxation Administration Act 2003, the following commissioner’s practice is hereby published for public information—taa 30.2 valuation of land for duties purposes, lt 1.2 land tax—private residential property: two or more lots of land used as a single property, lt 4.1 land tax—primary residence, lt 13.1 land tax—exemption for land owned and used by a non-profit or sports association, lt 14.1 land tax—exemption for land used for retirement villages, lt 20.1 land tax—exemption for land owned by a religious body or an educational institution. Full details of the commissioner’s practice can be obtained from the office of state revenue website at www.finance.wa.gov.au.