Hon Sue Ellery questions the Minister for Finance regarding a planned overhaul of the Land Tax Act, specifically concerning the exemption for primary production being extended to owner-produced secondary processing. The Minister acknowledges the review but withholds commitment pending the review report.

AnsweredQoN 625Legislative Council
Asked
16 October 2013
Portfolio
Finance

QuestionView source ↗

LAND TAX ACT — REFORM
625. Hon SUE ELLERY to the Leader of the House
representing the Minister for Finance:
I refer to the Minister for Finance's
statement in the Legislative Assembly on 19 September 2013 that he has ''decided
to do a major overhaul of the Land Tax Act, including the issue of treating
owner-produced secondary processing for land tax purposes''.
(1) Will the
Minister for Finance commit to amending the act to ensure that the exemption
for primary purposes is extended to owner-produced secondary processing; and,
if not, why not?
(2) If yes to (1), when will the act
be amended?

AnswerView source ↗

I thank the honourable member for some notice of the
question.
(1)–(2)
The land tax treatment of primary production land, including land where the
owner processes the produce and then sells it to generate income, is currently
being reviewed by the Department of Treasury, with the assistance of the
Department of Finance's Office of State Revenue. Although I am
sympathetic to the situation of secondary producers, I will be awaiting the
review report before committing to a course of action.

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