❓ Dr. Steve Thomas questions the Minister for Finance regarding land tax applied to individuals building their principal place of residence, particularly concerning delays due to labour and material shortages. The Minister acknowledges the issue and clarifies the application of exemptions.
AnsweredQoN 468Legislative Council
QuestionView source ↗
LAND
TAX
468. Hon Dr STEVE THOMAS to the Minister for Finance:
This might be the
first one in the minister's new role!
I refer to land tax being applied to
land on which people are attempting to build their principal place of residence
under Commissioners Practice LT5.4.
(1) Are those people
whose build is taking more than two years due to current constraints of labour
and materials being charged land tax?
(2) Have there
been people currently renting a residence in WA who have waited over two years
for construction to be complete and a building certificate issued, and
subsequently been issued with a land tax bill?
(3) If yes to (2), why has the
government not extended the time frame to account for building delays?
(4) How many
residential Western Australian landholders in this position have been issued
with a land tax bill on their residential property?
TAX
468. Hon Dr STEVE THOMAS to the Minister for Finance:
This might be the
first one in the minister's new role!
I refer to land tax being applied to
land on which people are attempting to build their principal place of residence
under Commissioners Practice LT5.4.
(1) Are those people
whose build is taking more than two years due to current constraints of labour
and materials being charged land tax?
(2) Have there
been people currently renting a residence in WA who have waited over two years
for construction to be complete and a building certificate issued, and
subsequently been issued with a land tax bill?
(3) If yes to (2), why has the
government not extended the time frame to account for building delays?
(4) How many
residential Western Australian landholders in this position have been issued
with a land tax bill on their residential property?
AnswerView source ↗
I thank the member for some notice
of the question.
(1) If the home
is not completed within the exemption period of two years, RevenueWA will roll
forward the exemption. This means the exemption will be applied for the
assessment year following the second assessment year and RevenueWA will
re-assess the land tax for the first assessment year.
(2) Yes.
(3) The state
government must ensure that the tax system is fair for all taxpayers. I note
that taxpayers who are not already receiving a principal place of residence
land tax exemption for a home they are living in are exempt from land tax for
the two years prior to the completion of their new home, regardless of the time
it takes to build.
(4) RevenueWA has
applied 853 newly constructed residence exemptions for the 2020–21 and
2021–22 assessment years. RevenueWA does not hold any data to identify
which exemption recipients are residing in rental accommodation.
of the question.
(1) If the home
is not completed within the exemption period of two years, RevenueWA will roll
forward the exemption. This means the exemption will be applied for the
assessment year following the second assessment year and RevenueWA will
re-assess the land tax for the first assessment year.
(2) Yes.
(3) The state
government must ensure that the tax system is fair for all taxpayers. I note
that taxpayers who are not already receiving a principal place of residence
land tax exemption for a home they are living in are exempt from land tax for
the two years prior to the completion of their new home, regardless of the time
it takes to build.
(4) RevenueWA has
applied 853 newly constructed residence exemptions for the 2020–21 and
2021–22 assessment years. RevenueWA does not hold any data to identify
which exemption recipients are residing in rental accommodation.
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