❓ Hon Tjorn Sibma asks about charitable land tax exemptions, including the number granted, revenue forgone, and whether the exemption process has been externally audited. The Minister provides figures on exemptions and forgone revenue, and explains the internal review process.
AnsweredQoN 737Legislative Council
QuestionView source ↗
Land tax—Exemptions
737. Hon Tjorn Sibma to
the minister representing the Minister for Finance:
I refer to issues
canvassed in the Land Tax Assessment Amendment (Native Title Settlement
Exemptions) Bill 2025.
(1) How many charitable exemptions from land tax
are presently granted across Western Australia, and can the minister table a
list of those exemptions?
(2) What is the cost in terms of forgone revenue
for granting these exemptions?
(3) Has the process used by RevenueWA for granting
exemptions and the outcomes of these exemption decisions been reviewed by an
external auditor?
(4) If no to (3), why not and, if yes to (3), can
the minister please table the information?
737. Hon Tjorn Sibma to
the minister representing the Minister for Finance:
I refer to issues
canvassed in the Land Tax Assessment Amendment (Native Title Settlement
Exemptions) Bill 2025.
(1) How many charitable exemptions from land tax
are presently granted across Western Australia, and can the minister table a
list of those exemptions?
(2) What is the cost in terms of forgone revenue
for granting these exemptions?
(3) Has the process used by RevenueWA for granting
exemptions and the outcomes of these exemption decisions been reviewed by an
external auditor?
(4) If no to (3), why not and, if yes to (3), can
the minister please table the information?
AnswerView source ↗
I thank the member
for some notice of the question. The following answer has been provided to me
by the Minister for Finance.
(1) As of 16 September 2025, 3,165 charitable
exemptions are in place across 423 owners for land owned by a public charitable
or benevolent institution.
(2) The estimated revenue forgone is available on
page 345 of budget paper No 3.
(3) No.
(4) The Commissioner of State Revenue administers
the charitable exemption in accordance with the legislative requirements in the Land Tax Assessment Act 2002 . The Taxation Administration Act 2003 provides a
person who is dissatisfied with a decision the option to lodge an objection
with the commissioner against that decision. Objections are determined by an
independent review branch in RevenueWA. If an objection is disallowed, the
applicant may apply to the State Administrative Tribunal for an external review
of the decision.
for some notice of the question. The following answer has been provided to me
by the Minister for Finance.
(1) As of 16 September 2025, 3,165 charitable
exemptions are in place across 423 owners for land owned by a public charitable
or benevolent institution.
(2) The estimated revenue forgone is available on
page 345 of budget paper No 3.
(3) No.
(4) The Commissioner of State Revenue administers
the charitable exemption in accordance with the legislative requirements in the Land Tax Assessment Act 2002 . The Taxation Administration Act 2003 provides a
person who is dissatisfied with a decision the option to lodge an objection
with the commissioner against that decision. Objections are determined by an
independent review branch in RevenueWA. If an objection is disallowed, the
applicant may apply to the State Administrative Tribunal for an external review
of the decision.
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