{"id":"land-tax-act-2002","name":"Land Tax Act 2002","slug":"land-tax-act-2002","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30740,"registerId":"wa-land-tax-act-2002-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Land Tax Act 2002","content":"![Crest]()Western Australia\n\nLand Tax Act 2002\n\nWestern Australia\n\nLand Tax Act 2002\n\nContents\n\n1. Short title 1\n\n2. Commencement 1\n\n3. Relationship with other Acts 1\n\n4. Meaning of terms 1\n\n5. Imposition of land tax 2\n\nNotes\n\nCompilation table 10\n\nOther notes 11\n\n  \n\nWestern Australia\n\nLand Tax Act 2002\n\nAn Act to impose land tax.\n\n##### 1. Short title\n\nThis Act may be cited as the *Land Tax Act 2002* 1.\n\n##### 2. Commencement\n\nThis Act comes into operation on the day on which the *Taxation Administration Act 2003* comes into operation 1.\n\n##### 3. Relationship with other Acts\n\nThe *Land Tax Assessment Act 2002* and the *Taxation Administration Act 2003* are to be read with this Act as if they formed a single Act.\n\n##### 4. Meaning of terms\n\nThe Glossaries at the end of the *Taxation Administration Act 2003* and the *Land Tax Assessment Act 2002* define or affect the meaning of some of the words and expressions used in this Act and also affect the operation of other provisions.\n\n[**4A.** 1M\tModification, to insert section 4A, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 14 and endnote 1M.]\n\n[**4A .**1MC\tModification, to insert section 4A, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 15 and endnote 1MC.]\n\n##### 5. Imposition of land tax\n\nLand tax is imposed at the rates shown in the table to this section for the relevant financial year according to the value of the land referred to in the table.\n\nTable 1: Land tax rates for 2002/03\n\n| **Unimproved value    of the land** | | |  | |\n| --- | --- | --- | --- | --- |\n| **Exceeding   ($)** | **Not exceeding   ($)** | | **Rate of land tax** | |\n| 0 | 50 000 | | Nil | |\n| 50 000 | 100 000 | | $75.00 + 0.15 cent for each $1 in excess of $50 000 | |\n| 100 000 | 190 000 | | $150.00 + 0.25 cent for each $1 in excess of $100 000 | |\n| 190 000 | 325 000 | | $375.00 + 0.45 cent for each $1 in excess of $190 000 | |\n| 325 000 | 550 000 | | $982.50 + 0.80 cent for each $1 in excess of $325 000 | |\n| 550 000 | 850 000 | | $2 782.50 + 1.20 cents for each $1 in excess of $550 000 | |\n| 850 000 | 1 250 000 | | $6 382.50 + 1.60 cents for each $1 in excess of $850 000 | |\n| 1 250 000 | 2 000 000 | | $12 782.50 + 2.00 cents for each $1 in excess of $1 250 000 | |\n| 2 000 000 | 5 000 000 | | $27 782.50 + 2.30 cents for each $1 in excess of $2 000 000 | |\n| 5 000 000 |  | | $96 782.50 + 2.50 cents for each $1 in excess of $5 000 000 | |\n\n\nTable 2: Land tax rates for 2003/04\n\n- **Unimproved value\nof the land**\n- **Exceeding\n($)** **Not exceeding\n($)** **Rate of land tax**\n- 0 50 000 Nil\n- 50 000 190 000 $75.00 + 0.15 cent for each $1 in excess of $50 000\n- 190 000 550 000 $285.00 + 0.45 cent for each $1 in excess of $190 000\n- 550 000 2 000 000 $1 905.00 + 1.76 cents for each $1 in excess of $550 000\n- 2 000 000 5 000 000 $27 425.00 + 2.30 cents for each $1 in excess of $2 000 000\n- 5 000 000 $96 425.00 + 2.50 cents for each $1 in excess of $5 000 000\n\n\nTable 3: Land tax rates for 2004/05\n\n- **Unimproved value\nof the land**\n- **Exceeding ($)** **Not exceeding ($)** **Rate of land tax**\n- 0 100 000 Nil\n- 100 000 220 000 $150.00 + 0.15 cent for each $1 in excess of $100 000\n- 220 000 570 000 $330.00 + 0.45 cent for each $1 in excess of $220 000\n- 570 000 2 000 000 $1 905.00 + 1.76 cents for each $1 in excess of $570 000\n- 2 000 000 5 000 000 $27 073.00 + 2.30 cents for each $1 in excess of $2 000 000\n- 5 000 000 $96 073.00 + 2.50 cents for each $1 in excess of $5 000 000\n\n\nTable 4: Land tax rates for 2005/06\n\n- **Unimproved value\nof the land**\n- **Exceeding ($)** **Not exceeding ($)** **Rate of land tax**\n- 0 130 000 Nil\n- 130 000 290 000 0.15 cent for each $1 in excess of $130 000\n- 290 000 750 000 $240.00 + 0.45 cent for each $1 in excess of $290 000\n- 750 000 2 000 000 $2 310.00 + 1.62 cents for each $1 in excess of $750 000\n- 2 000 000 5 000 000 $22 560.00 + 2.30 cents for each $1 in excess of $2 000 000\n- 5 000 000 $91 560.00 + 2.50 cents for each $1 in excess of $5 000 000\n\n\nTable 5: Land tax rates for 2006/07\n\n| **Unimproved value    of the land** | |  |  |\n| --- | --- | --- | --- |\n| **Exceeding ($)** | **Not exceeding ($)** | **Rate of land tax** | |\n| 0 | 150 000 | Nil | |\n| 150 000 | 390 000 | 0.15 cent for each $1 in excess of $150 000 | |\n| 390 000 | 875 000 | $360.00 + 0.45 cent for each $1 in excess of $390 000 | |\n| 875 000 | 2 000 000 | $2 542.50 + 1.62 cents for each $1 in excess of $875 000 | |\n| 2 000 000 | 5 000 000 | $20 767.50 + 2.30 cents for each $1 in excess of $2 000 000 | |\n| 5 000 000 |  | $89 767.50 + 2.50 cents for each $1 in excess of $5 000 000 | |\n\n\nTable 6: Land tax rates for 2007/08\n\n| **Unimproved value    of the land** | |  |  |\n| --- | --- | --- | --- |\n| **Exceeding ($)** | **Not exceeding ($)** | **Rate of land tax** | |\n| 0 | 250 000 | Nil | |\n| 250 000 | 875 000 | 0.15 cent for each $1 in excess of $250 000 | |\n| 875 000 | 2 000 000 | $937.50 + 0.75 cent for each $1 in excess of $875 000 | |\n| 2 000 000 | 5 000 000 | $9 375.00 + 1.30 cents for each $1 in excess of $2 000 000 | |\n| 5 000 000 | 10 000 000 | $48 375.00 + 1.55 cents for each $1 in excess of $5 000 000 | |\n| 10 000 000 |  | $125 875.00 + 2.30 cents for each $1 in excess of $10 000 000 | |\n\n\nTable 7: Land tax rates for 2008/09\n\n| **Unimproved value    of the land** | | **Rate of land tax** |\n| --- | --- | --- |\n| **Exceeding**<br>**($)** | **Not exceeding**<br>**($)** |  |\n| 0 | 300 000 | Nil |\n| 300 000 | 1 000 000 | 0.09 cent for each $1 in excess of $300 000 |\n| 1 000 000 | 2 200 000 | $630 + 0.47 cent for each    $1 in excess of $1 000 000 |\n| 2 200 000 | 5 500 000 | $6 270 + 1.22 cents for each $1 in excess of $2 200 000 |\n| 5 500 000 | 11 000 000 | $46 530 + 1.46 cents for each $1 in excess of $5 500 000 |\n| 11 000 000 |  | $126 830 + 2.16 cents for each $1 in excess of $11 000 000 |\n\n\nTable 8: Land tax rates for 2009/10, 2010/11, 2011/12 and 2012/13\n\n| **Taxable value of the land** | | **Rate of land tax** |\n| --- | --- | --- |\n| **Exceeding ($)** | **Not exceeding ($)** |  |\n| 0 | 300 000 | Nil |\n| 300 000 | 1 000 000 | 0.09 cent for each $1 in excess of $300 000 |\n| 1 000 000 | 2 200 000 | $630 + 0.47 cent for each $1 in excess of $1 000 000 |\n| 2 200 000 | 5 500 000 | $6 270 + 1.22 cents for each $1 in excess of $2 200 000 |\n| 5 500 000 | 11 000 000 | $46 530 + 1.46 cents for each $1 in excess of $5 500 000 |\n| 11 000 000 |  | $126 830 + 2.16 cents for each $1 in excess of $11 000 000 |\n\n\nTable 9: Land tax rates for 2013/14\n\n| **Taxable value of the land** | | **Rate of land tax** |\n| --- | --- | --- |\n| **Exceeding ($)** | **Not exceeding ($)** |  |\n| 0 | 300 000 | Nil |\n| 300 000 | 1 **0**00 000 | 0.10 cent for each $1 in excess of $300 000 |\n| 1 000 000 | 2 200 000 | $700 + 0.53 cent for each $1 in excess of $1 000 000 |\n| 2 200 000 | 5 500 000 | $7 060 + 1.37 cents for each $1 in excess of $2 200 000 |\n| 5 500 000 | 11 000 000 | $52 270 + 1.64 cents for each $1 in excess of $5 500 000 |\n| 11 000 000 |  | $142 470 + 2.43 cents for each $1 in excess of $11 000 000 |\n\n\nTable 10: Land tax rates for 2014/15\n\n| **Taxable value of the land** | | **Rate of land tax** |\n| --- | --- | --- |\n| **Exceeding ($)** | **Not exceeding ($)** |  |\n| 0 | 300 000 | Nil |\n| 300 000 | 1 000 000 | 0.11 cent for each $1 in excess of $300 000 |\n| 1 000 000 | 2 200 000 | $770 + 0.58 cent for each $1 in excess of $1 000 000 |\n| 2 200 000 | 5 500 000 | $7 730 + 1.51 cents for each $1 in excess of $2 200 000 |\n| 5 500 000 | 11 000 000 | $57 560 + 1.80 cents for each $1 in excess of $5 500 000 |\n| 11 000 000 |  | $156 560 + 2.67 cents for each $1 in excess of $11 000 000 |\n\n\nTable 11: Land tax rates for 2015/16 and subsequent financial years\n\n| **Taxable value of the land** | | **Rate of land tax** |\n| --- | --- | --- |\n| **Exceeding ($)** | **Not exceeding ($)** |  |\n| 0 | 300 000 | Nil |\n| 300 000 | 420 000 | A flat rate of $300 |\n| 420 000 | 1 000 000 | $300 + 0.25 cent for each $1 in excess of $420 000 |\n| 1 000 000 | 1 800 000 | $1 750 + 0.90 cent for each $1 in excess of $1 000 000 |\n| 1 800 000 | 5 000 000 | $8 950 + 1.80 cents for each $1 in excess of $1 800 000 |\n| 5 000 000 | 11 000 000 | $66 550 + 2.00 cents for each $1 in excess of $5 000 000 |\n| 11 000 000 |  | $186 550 + 2.67 cents for each $1 in excess of $11 000 000 |\n\n\n[Section 5 amended: No. 41 of 2003 s. 4; No. 11 of 2004 s. 4; No. 83 of 2004 s. 4; No. 10 of 2005 s. 4; No. 31 of 2006 s. 18; No. 12 of 2007 s. 4; No. 30 of 2008 s. 10; No. 3 of 2009 s. 4; No. 19 of 2009 s. 15; No. 15 of 2013 s. 4; No. 15 of 2014 s. 7; No. 24 of 2015 s. 4.]\n\n![A:\\dline.gif]()\n\nNotes\n\nThis is a compilation of the *Land Tax Act 2002* and includes amendments made by other written laws. For provisions that have come into operation, and for information about any reprints, see the compilation table.\n\nCompilation table\n\n| **Short title** | **Number and year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *Land Tax Act 2002* | 51 of 2002 | 20 Mar 2003 | 1 Jul 2003 (see s. 2 and *Gazette* 27 Jun 2003 p. 2383) |\n| *Business Tax Review (Taxing) Act 2003* Pt. 2 | 41 of 2003 | 30 Jun 2003 | 1 Jul 2003 (see s. 2) |\n| *Revenue Laws Amendment Act 2004* Pt. 2 | 11 of 2004 | 29 Jun 2004 | 1 Jul 2004 (see s. 2(2)) |\n| *Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004* Pt. 2 | 83 of 2004 | 8 Dec 2004 | 8 Dec 2004 (see s. 2) |\n| *Revenue Laws Amendment Act (No. 3) 2005* Pt. 2 | 10 of 2005 | 29 Aug 2005 | 1 Jul 2005 (see s. 2(2)) |\n| **Reprint 1: The *Land Tax Act 2002* as at 4 Nov 2005** (includes amendments listed above) | | | |\n| *Revenue Laws Amendment Act 2006* Pt. 3 | 31 of 2006 | 4 Jul 2006 | 1 Jul 2006 (see s. 2(5)) |\n| *Revenue Laws Amendment (Taxation) Act 2007* Pt. 2 | 12 of 2007 | 29 Jun 2007 | 30 Jun 2007 (see s. 2(b)) |\n| *Revenue Laws Amendment Act 2008* Pt. 3 | 30 of 2008 | 27 Jun 2008 | 1 Jul 2008 (see s. 2(1)(c)(i)) |\n| *Revenue Laws Amendment Act 2009* Pt. 2 | 3 of 2009 | 14 May 2009 | 1 Jul 2008 (see s. 2(b)) |\n| *Revenue Laws Amendment (Taxation) Act 2009* Pt. 3 | 19 of 2009 | 16 Sep 2009 | 1 Jul 2009 (see s. 2(b)(ii)) |\n| **Reprint 2: The *Land Tax Act 2002* as at 5 Feb 2010** (includes amendments listed above) | | | |\n| *Land Tax Amendment Act 2013* | 15 of 2013 | 21 Oct 2013 | Act other than s. 1 and 2: 1 Jul 2013 (see s. 2(b));   s. 1 and 2: 21 Oct 2013 (see s. 2(a)) |\n| *Revenue Laws Amendment Act 2014* Pt. 3 | 15 of 2014 | 2 Jul 2014 | 1 Jul 2014 (see s. 2(c)(ii)) |\n| *Land Tax Amendment Act 2015* | 24 of 2015 | 24 Sep 2015 | Act other than s. 1 and 2: 1 Jul 2015 (see s. 2(b));   s. 1 and 2: 24 Sep 2015 (see s. 2(a)) |\n\n\nOther notes\n\n1M Under the *Commonwealth Places (Mirror Taxes Administration) Act 1999* s. 7, modifications to State taxing laws may be prescribed. Modifications are prescribed in the *Commonwealth Places (Mirror Taxes Administration) Regulations 2007* Pt. 3 Div. 1.\n\nIf a modification is to:\n\n- replace or insert a numbered provision, the new provision is identified by the superscript 1M appearing after the provision number;\n- amend a numbered provision, the amended provision is identified by the superscript 1M appearing after the provision number.\n\n\n1MC Under the *Commonwealth Places (Mirror Taxes) Act 1998* (Commonwealth) s. 8, modifications to State taxing laws, in their application as Commonwealth laws in Commonwealth places in Western Australia, may be prescribed. Modifications are prescribed in the *Commonwealth Places (Mirror Taxes) (Modifications of Applied Laws (WA)) Notice 2007* (Commonwealth) Pt. 3 Div. 1.\n\nIf a modification is to:\n\n- replace or insert a numbered provision, the new provision is identified by the superscript 1MC appearing after the provision number;\n- amend a numbered provision, the amended provision is identified by the superscript 1MC appearing after the provision number.\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The Act remains true to its original purpose as a pure taxing statute. While the tax rates and thresholds have been amended multiple times (13 amending Acts listed), the scope has not expanded beyond imposing land tax. The Act has not accumulated additional regulatory functions or substantive powers — these remain in the companion Assessment and Administration Acts."},"complexity_factors":["Only 5 substantive sections (short title, commencement, relationship with other Acts, definitions, and imposition)","No defined terms within the Act itself — relies entirely on external glossaries in companion legislation","Simple tabular structure for tax rates, though with 11 separate tables creating some repetition","Minimal conditional logic — tax calculation is straightforward progressive marginal rates","Cross-references limited to companion Acts (Land Tax Assessment Act 2002 and Taxation Administration Act 2003)","Modification notes for Commonwealth places (airports, defence land) add minor complexity but are clearly marked and optional reading"],"plain_english_summary":"This is Western Australia's **Land Tax Act 2002**, which simply imposes (creates) a tax on land ownership in the state.\n\n**What it does:**\n- Sets out the rates of land tax that property owners must pay based on the **unimproved value** of their land (the value of the land itself, ignoring buildings or other improvements)\n- Contains 11 different tax tables covering financial years from 2002/03 through to 2015/16 and beyond\n- The tax works on a **progressive scale** — the more valuable the land, the higher the tax rate\n\n**Who it affects:**\n- Anyone who owns land in Western Australia above certain value thresholds\n- The tax applies to investment properties, commercial land, and some other land types (primary residences are typically exempt under separate assessment rules)\n\n**How it works with other laws:**\n- This Act is deliberately short because it operates alongside two other Acts:\n  - The **Land Tax Assessment Act 2002** (which determines who pays, what land is taxable, and exemptions)\n  - The **Taxation Administration Act 2003** (which covers how tax is collected, returns lodged, and disputes handled)\n- Together, these three Acts function as one complete system\n\n**Key feature:**\n- The tax-free threshold has increased over time — from $50,000 in 2002/03 to $300,000 from 2008/09 onwards\n- From 2015/16, a new flat rate of $300 applies to land valued between $300,000 and $420,000, before progressive rates kick in for higher values"},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The core purpose of the Act—imposing an annual land tax on land in Western Australia—has not changed. Amendments over time have altered thresholds, bands and marginal rates (see s.5 and the compilation table) and introduced mirror‑tax modifications for application in Commonwealth places, but these are adjustments of rates, bands and application mechanics rather than an expansion beyond the Act’s original statutory purpose of levying land tax. The Act’s operational scope is extended in practice by reliance on the Land Tax Assessment Act 2002 and the Taxation Administration Act 2003 for definitions, assessment and collection, but that is an intended legislative design rather than an unanticipated scope creep."},"complexity_factors":["Very short primary text (5 sections) but substantial operational reliance on two companion Acts (Land Tax Assessment Act 2002; Taxation Administration Act 2003)","Multiple historical rate tables in section 5 covering many financial years (11+ tables) with differing bands and marginal rates","Frequent amendments listed in compilation table (many amending Acts across years) requiring users to pick the correct table for a given year","Definitions (e.g. ‘unimproved value’ or ‘taxable value’) are not in this Act but in other Acts, creating cross‑reference complexity","Mirror‑tax modifications for Commonwealth places add a separate layer of modification when the Act applies as Commonwealth law","Conditionality by financial year (different thresholds/rates apply depending on the year) increases interpretive load for advisers and taxpayers"],"plain_english_summary":"**What this law does (mechanics first)**\n\n- The Act imposes a land tax on land in Western Australia (section 5). The tax payable depends on the unimproved or taxable value of the land and the rate table that applies for the relevant financial year (section 5 and the tables in that section).\n- The Act itself is short (sections 1–5). It delegates definitions and the detailed assessment, collection and administrative procedures to two companion Acts: the Land Tax Assessment Act 2002 and the Taxation Administration Act 2003 (sections 3 and 4). Those companion Acts determine who is treated as the owner, how land value is calculated, aggregation rules, exemptions and the Commissioner’s powers to assess and collect the tax.\n- The rate schedule in section 5 contains multiple historical tables of thresholds and marginal rates for different years. For each band the table sets a base amount plus a cents‑per‑dollar rate for the excess value above the band threshold.\n- There are also listed modifications for application to Commonwealth places (mirror tax modifications noted after section 4A).\n\n**Who this affects**\n\n- The immediate payers are landowners in Western Australia whose land value exceeds the relevant low‑value threshold in the applicable rate table (see section 5). Whether an individual, a company, a trust or another entity is liable, and how multiple properties are aggregated, is governed by the Land Tax Assessment Act 2002 and the Taxation Administration Act 2003 (section 3).\n\n**Why it matters (official purpose, then practical testing)**\n\n- Officially, the Act’s purpose is to impose land tax so the State can raise revenue (implied by the mechanism in section 5). That purpose is implemented mechanically by setting thresholds and marginal rates that determine annual liabilities.\n\n- Practical implications and trade‑offs:\n  - Who pays: landowners whose land value exceeds the exemption threshold pay the tax (section 5). The tax is calculated on unimproved or taxable land value as determined under the companion assessment Act (section 4). If land is held through companies, trusts or multiple holdings, aggregation rules in the assessment Act will determine combined liability.\n  - Incentives and private behaviour: the tax creates a cost to holding land, which can influence decisions about retaining, selling or restructuring ownership of property. Owners may adjust ownership structures (for example, transferring ownership between individuals, companies or trusts) to alter tax exposure—such behaviour is subject to the aggregation and anti‑avoidance rules in the assessment Act.\n  - Effects on markets: the tax increases the ongoing holding cost of land and can be passed partly through to tenants as higher rents, or affect investment returns on property holdings. It does not directly regulate use, but changes ownership costs which can affect market prices and development decisions.\n  - Compliance and administrative burden: the Act is short but relies on companion Acts for valuation, assessment and compliance. That creates compliance obligations (valuations, lodgements, disclosures) and administrative discretion by the Commissioner of State Revenue under the assessment Act. Accuracy of land valuations and timely updating of rate thresholds are implementation risks that affect taxpayers and revenue forecasting.\n  - Concentrated benefits and costs: the Act’s revenue benefits the State generally, while the costs fall on landowners above the threshold. The rate structure (bands and marginal rates) concentrates higher effective burdens on large‑value landowners.\n  - Implementation complexity: the Act’s rate tables change over time (see section 5 and the compilation table), so taxpayers and advisers must track the applicable table for each financial year.\n\n**Where to look for the missing detail**\n\n- This Act sets the rates and directs you to the Land Tax Assessment Act 2002 and the Taxation Administration Act 2003 for definitions, assessment rules, aggregation, exemptions and collection mechanics (sections 3 and 4). To know exactly whether a parcel of land or an ownership structure is taxable, you must read those companion Acts.\n\n(Primary sections cited: s.2 (commencement), s.3 (relationship with other Acts), s.4 (meaning of terms), s.5 (imposition and rate tables).)"},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-act-2002","history":"/api/acts/land-tax-act-2002/history","analysis":"/api/acts/land-tax-act-2002/analysis","conflicts":"/api/acts/land-tax-act-2002/conflicts","importantCases":"/api/acts/land-tax-act-2002/important-cases","documents":"/api/acts/land-tax-act-2002/documents"}}