❓ A Member of Parliament questions the wording in a land tax brochure regarding exemptions for properties with conservation covenants, and whether public servants are providing accurate advice on the matter. The Minister responds by clarifying the conditions for exemption and stating they are unaware of any instances of misinformation.
AnsweredQoN 4647Legislative Assembly
QuestionView source ↗
I refer to the brochure that accompanies land tax notices which states that an exemption from land tax may occur when a property is covered by a recognized conservation covenant, and I ask:
(a) why does the document say ‘may’ when section 41 of the
Land Tax Assessment Act 2002
makes it plain that such properties are entitled to an exemption;
(b) have officers who provide advice to the public on land tax and conservation covenants been properly instructed on this matter; and
(i) if yes, why are members of the public being told by public servants tasked with giving the public advice that conservation covenants do not provide an exemption from the need to pay land tax?
(a) why does the document say ‘may’ when section 41 of the
Land Tax Assessment Act 2002
makes it plain that such properties are entitled to an exemption;
(b) have officers who provide advice to the public on land tax and conservation covenants been properly instructed on this matter; and
(i) if yes, why are members of the public being told by public servants tasked with giving the public advice that conservation covenants do not provide an exemption from the need to pay land tax?
AnswerView source ↗
Answered
14 March 2011
Responded by
Minister representing the Minister for Finance
Response time
27 days
(a) Land is only exempt if used for the purposes set out in section 41 of the
Land Tax Assessment Act 2002
and is the subject of a conservation covenant. The term "conservation covenant" is defined for the purposes of the Act, as set out in the Glossary to the Act.
The reference to conservation covenant and other various exemptions and concessions under the Act are all qualified by the term "may" in the information brochure as all need to meet the exemption or concession requirements that are set down in the Act.
The brochure is produced as a general guide to the Act and is not intended to be a complete statement of the law.
(b) Yes.
(i) I am not aware of any circumstances where this has occurred. If it has, the appropriate course of action would be for the affected person to provide details to the Commissioner of State Revenue who will examine the matter.
In addition, formal objection and appeal rights are provided for under the
Taxation Administration Act 2003
, where a taxpayer who is dissatisfied with a land tax assessment, or a decision that affects the taxpayer's liability to taxation.
Notice: This document is created or edited using unregistered or evaluation copy of rtLib valid for testing or development purposes only. To use it for productive or any other purposes please register it. You may purchase the license on
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Land Tax Assessment Act 2002
and is the subject of a conservation covenant. The term "conservation covenant" is defined for the purposes of the Act, as set out in the Glossary to the Act.
The reference to conservation covenant and other various exemptions and concessions under the Act are all qualified by the term "may" in the information brochure as all need to meet the exemption or concession requirements that are set down in the Act.
The brochure is produced as a general guide to the Act and is not intended to be a complete statement of the law.
(b) Yes.
(i) I am not aware of any circumstances where this has occurred. If it has, the appropriate course of action would be for the affected person to provide details to the Commissioner of State Revenue who will examine the matter.
In addition, formal objection and appeal rights are provided for under the
Taxation Administration Act 2003
, where a taxpayer who is dissatisfied with a land tax assessment, or a decision that affects the taxpayer's liability to taxation.
Notice: This document is created or edited using unregistered or evaluation copy of rtLib valid for testing or development purposes only. To use it for productive or any other purposes please register it. You may purchase the license on
http://www.rtlib.com
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