❓ A WA parliamentary question addresses land tax implications for non-urban properties with commercial tree crops or conservation efforts, clarifying exemptions based on conservation covenants under the Land Tax Assessment Act 2002.
AnsweredQoN 3036Legislative Assembly
QuestionView source ↗
(1) Is land tax payable on non-urban properties which have been planted with trees with a view to obtaining a commercial return from those trees?
(2) If no, is land tax payable where only a portion of the property has been planted with commercial tree crops and what proportion of the property must be planted with trees in order to avoid paying land tax?
(3) Is land tax payable on non-urban properties which have been planted with trees where the purpose of planting those trees is to protect water or biodiversity values on the property or on neighbouring properties?
(4) For properties that are zoned ‘conservation’ or similar in non-metropolitan Local Government planning schemes, is land tax payable and, if yes, why?
(2) If no, is land tax payable where only a portion of the property has been planted with commercial tree crops and what proportion of the property must be planted with trees in order to avoid paying land tax?
(3) Is land tax payable on non-urban properties which have been planted with trees where the purpose of planting those trees is to protect water or biodiversity values on the property or on neighbouring properties?
(4) For properties that are zoned ‘conservation’ or similar in non-metropolitan Local Government planning schemes, is land tax payable and, if yes, why?
AnswerView source ↗
Answered
14 September 2004
Response time
28 days
(2) Any proportion of the land used for a non-exempt purpose is subject to tax. (3) There is no provision in the Land Tax Assessment Act 2002 to exempt from land tax non-urban land which has been planted with trees where the purpose of planting those trees is to protect water or biodiversity values on the property or on neighbouring properties. (4) The Land Tax Assessment Act 2002 has recently been amended to exempt from land tax, land used solely or principally for the conservation of native vegetation if the land is the subject of a conservation covenant that was in force at midnight on 30 June in the financial year before the assessment year. The Act defines ?conservation covenant? as a covenant that ? (a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; (b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
(3) There is no provision in the Land Tax Assessment Act 2002 to exempt from land tax non-urban land which has been planted with trees where the purpose of planting those trees is to protect water or biodiversity values on the property or on neighbouring properties. (4) The Land Tax Assessment Act 2002 has recently been amended to exempt from land tax, land used solely or principally for the conservation of native vegetation if the land is the subject of a conservation covenant that was in force at midnight on 30 June in the financial year before the assessment year. The Act defines ?conservation covenant? as a covenant that ? (a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; (b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
(4) The Land Tax Assessment Act 2002 has recently been amended to exempt from land tax, land used solely or principally for the conservation of native vegetation if the land is the subject of a conservation covenant that was in force at midnight on 30 June in the financial year before the assessment year. The Act defines ?conservation covenant? as a covenant that ? (a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; (b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
The Act defines ?conservation covenant? as a covenant that ? (a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; (b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
(a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; (b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
(b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
(c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
(3) There is no provision in the Land Tax Assessment Act 2002 to exempt from land tax non-urban land which has been planted with trees where the purpose of planting those trees is to protect water or biodiversity values on the property or on neighbouring properties. (4) The Land Tax Assessment Act 2002 has recently been amended to exempt from land tax, land used solely or principally for the conservation of native vegetation if the land is the subject of a conservation covenant that was in force at midnight on 30 June in the financial year before the assessment year. The Act defines ?conservation covenant? as a covenant that ? (a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; (b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
(4) The Land Tax Assessment Act 2002 has recently been amended to exempt from land tax, land used solely or principally for the conservation of native vegetation if the land is the subject of a conservation covenant that was in force at midnight on 30 June in the financial year before the assessment year. The Act defines ?conservation covenant? as a covenant that ? (a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; (b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
The Act defines ?conservation covenant? as a covenant that ? (a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; (b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
(a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; (b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
(b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
(c) is approved in writing by, or is entered into under a program approved in writing by, the Minister to whom the administration of the Conservation and Land Management Act 1984 is for the time being committed by the Governor. This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
This level of covenant protection was considered necessary to ensure that the conservation status of the land could not readily be removed in the future.
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