❓ QoN 2822
AnsweredQoN 2822Legislative Assembly
QuestionView source ↗
No question text available.
AnswerView source ↗
Answered
13 November 2007
Response time
28 days
The date for payment of a land tax assessment is determined by the date the assessment is issued, combined with payment timeframes dictated by the legislation. The
Land Tax Assessment Act 2002
provides that an assessment that is not subject to payment by instalments must be paid within 49 days from the date the assessment is issued.
The issue schedule for land tax assessments varies from year to year. This can be influenced by factors such as the number of taxpayers to receive assessments, the time required to finalise land valuations and the time required to consider any further policy changes. Land tax assessments usually commence issuing in September of the year immediately following the 30 June ownership liability date.
In 2006/07, the issuing of assessments based on the ownership of taxable land as at 30 June 2006 commenced from 9 November 2006, which is about eight weeks later than usually is the case.
The assessments are issued progressively over a number of weeks in batches that enable enquiries and other processing to be managed in acceptable timeframes for the taxpayers concerned.
In the 2006/07, a further break occurred of around three weeks between late December 2006 and early January 2007, to ensure assessments would not be caught up in the postal delays that can occur around the Christmas/New Year period, and to recognise that some taxpayers may be on holidays over that period. This practice was adopted as any delay in receiving the assessment notice at that time of the year encroaches upon the taxpayer's 49-day payment limit.
The delayed issue in 2006/07 was due to the Government's need to assess the effect of exceptional increases in land values used for land tax assessment purposes.
Land tax assessments for the 2007/08 assessment year commenced issuing from 29 September 2007. This means that some taxpayers will receive their 2007/08 assessment notices less than 12 months from their last assessment. However, it is likely that a period of greater than 12 months would have been experienced for the 2006/07 assessment notices.
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
Land Tax Assessment Act 2002
provides that an assessment that is not subject to payment by instalments must be paid within 49 days from the date the assessment is issued.
The issue schedule for land tax assessments varies from year to year. This can be influenced by factors such as the number of taxpayers to receive assessments, the time required to finalise land valuations and the time required to consider any further policy changes. Land tax assessments usually commence issuing in September of the year immediately following the 30 June ownership liability date.
In 2006/07, the issuing of assessments based on the ownership of taxable land as at 30 June 2006 commenced from 9 November 2006, which is about eight weeks later than usually is the case.
The assessments are issued progressively over a number of weeks in batches that enable enquiries and other processing to be managed in acceptable timeframes for the taxpayers concerned.
In the 2006/07, a further break occurred of around three weeks between late December 2006 and early January 2007, to ensure assessments would not be caught up in the postal delays that can occur around the Christmas/New Year period, and to recognise that some taxpayers may be on holidays over that period. This practice was adopted as any delay in receiving the assessment notice at that time of the year encroaches upon the taxpayer's 49-day payment limit.
The delayed issue in 2006/07 was due to the Government's need to assess the effect of exceptional increases in land values used for land tax assessment purposes.
Land tax assessments for the 2007/08 assessment year commenced issuing from 29 September 2007. This means that some taxpayers will receive their 2007/08 assessment notices less than 12 months from their last assessment. However, it is likely that a period of greater than 12 months would have been experienced for the 2006/07 assessment notices.
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
Explore WA Government Data
Search the full archive in the free dashboard, or query programmatically via API.
Explore more
Government Gazette
Appointments, regulatory notices, planning changes.
Hansard
Debates, questions, speeches and sentiment.
Tabled Papers
Reports and documents tabled in Parliament.
Committees
Committee profiles and recent reports.
Regulations
Subsidiary legislation with filters and summaries.
Bills
Proposed laws and parliamentary progress.
Acts
Current WA legislation and summaries.
Explanatory Memoranda
Bills with EMs (text/PDF) available.
Members
MP profiles, party breakdown and rankings.
Pollie Rankings
Data-driven rankings across 19 categories.
Amendment Chains
Track how schemes and regulations evolve over time.