{"id":"metropolitan-region-improvement-tax-act-1959","name":"Metropolitan Region Improvement Tax Act 1959","slug":"metropolitan-region-improvement-tax-act-1959","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96731,"registerId":"wa-metropolitan-region-improvement-tax-act-1959-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Metropolitan Region Improvement Tax Act 1959","content":"![Crest]()Western Australia\n\nMetropolitan Region Improvement Tax Act 1959\n\nWestern Australia\n\nMetropolitan Region Improvement Tax Act 1959\n\nContents\n\n1. Short title 1\n\n2. Metropolitan Region Improvement Tax prior to 30 June 1962 1\n\n3. Rate of tax imposed after 30 June 1962, and prior to 30 June 1967 2\n\n4. Rate of tax imposed after 30 June 1967 2\n\n5. Rate of tax imposed after 30 June 1976 2\n\n6. Rate of tax imposed after 30 June 1987 3\n\n7. Rate of tax imposed after 30 June 1993 3\n\n8. Rate of tax imposed after 30 June 2002 3\n\n9. Rate of tax imposed after 30 June following commencement of *Planning and Development Act 2005* 4\n\n10. Rate of tax imposed after 30 June 2007 4\n\nNotes\n\nCompilation table 6\n\nOther notes 7\n\n  \n\nWestern Australia\n\nMetropolitan Region Improvement Tax Act 1959\n\nAn Act to impose a Metropolitan Region Improvement Tax.\n\n##### 1. Short title\n\nThis Act may be cited as the *Metropolitan Region Improvement Tax Act 1959* 1.\n\n[**1A.**1M\tModification, to insert section 1A, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 22 and endnote 1M.]\n\n[**1A.**1MC\tModification, to insert section 1A, 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. 23 and endnote 1MC.]\n\n##### 2. Metropolitan Region Improvement Tax prior to 30 June 1962\n\nFor the year of assessment ending 30 June 1960, and for each year of assessment thereafter up to the year of assessment ending on 30 June 1962, the rate of Metropolitan Region Improvement Tax imposed by this Act and payable under the *Metropolitan Region Town Planning Scheme Act 1959* 2, is one halfpenny for every pound of the unimproved value as assessed by or under that Act and the *Land Tax Assessment Act 1907* 3, of all land chargeable with the tax.\n\n##### 3. Rate of tax imposed after 30 June 1962, and prior to 30 June 1967\n\nFor the year of assessment ending 30 June 1963, and for each year of assessment thereafter up to the year of assessment ending 30 June 1967, the rate of the tax referred to in section 2 and imposed and payable as provided in that section shall be three‑eighths of one penny for every pound of the unimproved value as assessed by or under the *Metropolitan Region Town Planning Scheme Act 1959* 2 and the *Land Tax Assessment Act 1907* 3, of all land chargeable with the tax, and which rate of tax shall on and after 14 February 1966, be read and construed as five thirty‑seconds of one cent for every dollar of the unimproved value as so assessed.\n\n[Section 3 inserted: No. 37 of 1961 s. 2; amended: No. 113 of 1965 s. 4(1); No. 31 of 1966 s. 2.]\n\n##### 4. Rate of tax imposed after 30 June 1967\n\nFor the year of assessment ending 30 June 1968, and for each year of assessment thereafter up to the year of assessment ending 30 June 1976, the rate of the tax referred to in section 2 and imposed and payable as provided in that section shall be one‑quarter of one cent for every dollar of the unimproved value, as assessed by or under the *Metropolitan Region Town Planning Scheme Act 1959* 2 and the *Land Tax Assessment Act 1907* 3, of all land chargeable with the tax.\n\n[Section 4 inserted: No. 31 of 1966 s. 3; amended: No. 9 of 1976 s. 3.]\n\n##### 5. Rate of tax imposed after 30 June 1976\n\nFor the year of assessment commencing on 1 July 1976, and for each year of assessment thereafter up to the year of assessment ending on 30 June 1987, the rate of tax referred to in section 2 and imposed and payable as provided in that section shall be one‑quarter of one cent for every dollar of the unimproved value, as assessed by or under the *Metropolitan Region Town Planning Scheme Act 1959* 2 and the *Land Tax Assessment Act 1976* 4, of all land chargeable with the tax.\n\n[Section 5 inserted: No. 9 of 1976 s. 4; amended: No. 70 of 1986 s. 4.]\n\n##### 6. Rate of tax imposed after 30 June 1987\n\nFor the year of assessment commencing on 1 July 1987 and for each year of assessment thereafter up to and including the year of assessment ending on 30 June 1993, the rate of tax referred to in section 2 and imposed and payable as provided in that section shall be 0.225 cent for every dollar of the unimproved value, within the meaning of the *Land Tax Assessment Act 1976* 4, of all land chargeable with the tax.\n\n[Section 6 inserted: No. 70 of 1986 s. 5; amended: No. 16 of 1993 s. 8; No. 17 of 1993 s. 13.]\n\n##### 7. Rate of tax imposed after 30 June 1993\n\nFor the year of assessment commencing on 1 July 1993, and for each year of assessment thereafter up to and including the year of assessment ending on 30 June 2001, the rate of tax referred to in section 2 and imposed and payable as provided in that section shall be 0.15 cent for every dollar of the unimproved value, within the meaning of the *Land Tax Assessment Act 1976* 4, of all land chargeable with the tax.\n\n[Section 7 inserted: No. 16 of 1993 s. 9; amended: No. 46 of 2002 s. 6.]\n\n##### 8. Rate of tax imposed after 30 June 2002\n\nFor the year of assessment commencing on 1 July 2002, and for each subsequent year of assessment up to and including the year of assessment ending on 30 June immediately following the day on which the *Planning and Development Act 2005* comes into operation, the rate of tax referred to in section 2 and imposed and payable as provided in that section is 0.15 cent for every dollar of the unimproved value of the land according to the valuation in force under the *Valuation of Land Act 1978* at midnight on 30 June in the previous financial year.\n\n[Section 8 inserted: No. 46 of 2002 s. 7; amended: No. 39 of 2005 s. 4(1).]\n\n##### 9. Rate of tax imposed after 30 June following commencement of *Planning and Development Act 2005*\n\nFor the year of assessment commencing on 1 July immediately following the day on which the *Planning and Development Act 2005* comes into operation 5, and for each subsequent year of assessment up to and including the year of assessment ending on 30 June 2007, the rate of Metropolitan Region Improvement Tax imposed by this Act and payable under the *Planning and Development Act 2005*, is 0.15 cent for every dollar of the unimproved value of the land according to the valuation in force under the *Valuation of Land Act 1978* at midnight on 30 June in the previous financial year.\n\n[Section 9 inserted: No. 39 of 2005 s. 4(2); amended: No. 12 of 2007 s. 8.]\n\n##### 10. Rate of tax imposed after 30 June 2007\n\nThe rates of Metropolitan Region Improvement Tax imposed by this Act and payable under the *Planning and Development Act 2005* are set out in the Table to this section for the relevant year of assessment according to the value of the land referred to in the Table.\n\nTable 1: Metropolitan Region Improvement Tax rates for 2007/08\n\n| **Unimproved value of the land** | | **Rate of Metropolitan Region Improvement Tax** |\n| --- | --- | --- |\n| **Exceeding ($)** | **Not exceeding ($)** |  |\n| 0 | 250 000 | Nil |\n| 250 000 |  | 0.18 cent for each $1 in excess of $250 000 |\n\n\nTable 2: Metropolitan Region Improvement Tax rates for 2008/09\n\n| **Unimproved value of the land** | | **Rate of Metropolitan Region Improvement Tax** |\n| --- | --- | --- |\n| **Exceeding ($)** | **Not exceeding ($)** |  |\n| 0 | 300 000 | Nil |\n| 300 000 |  | 0.14 cent for each $1 in excess of $300 000 |\n\n\nTable 3: Metropolitan Region Improvement Tax rates for 2009/10 and subsequent years of assessment\n\n| **Taxable value of the land** | | **Rate of Metropolitan Region Improvement Tax** |\n| --- | --- | --- |\n| **Exceeding ($)** | **Not exceeding ($)** |  |\n| 0 | 300 000 | Nil |\n| 300 000 |  | 0.14 cent for each $1 in excess of $300 000 |\n\n\n[Section 10 inserted: No. 12 of 2007 s. 9; amended: No. 30 of 2008 s. 20; No. 3 of 2009 s. 6; No. 19 of 2009 s. 17.]\n\n![A:\\dline.gif]()\n\nNotes\n\nThis is a compilation of the *Metropolitan Region Improvement Tax Act 1959* 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| *Metropolitan Region Improvement Tax Act 1959* | | 69 of 1959   (8 Eliz. II No. 69) | | 10 Dec 1959 | | 10 Dec 1959 |\n| *Metropolitan Region Improvement Tax Act Amendment Act 1961* | | 37 of 1961   (10 Eliz. II No. 37) | | 6 Nov 1961 | | 6 Nov 1961 |\n| *Decimal Currency Act 1965* | | 113 of 1965 | | 21 Dec 1965 | | Act other than s. 4-9: 21 Dec 1965 (see s. 2(1));   s. 4-9: 14 Feb 1966 (see s. 2(2)) |\n| *Metropolitan Region Improvement Tax Act Amendment Act 1966* | | 31 of 1966 | | 27 Oct 1966 | | 27 Oct 1966 |\n| **Reprint of the *Metropolitan Region Improvement Tax Act 1959* approved 9 Feb 1973** (includes amendments listed above) | | | | | | |\n| *Metropolitan Region Improvement Tax Act Amendment Act 1976* | | 9 of 1976 | | 27 May 1976 | | 1 Jul 1976 (see s. 2) |\n| **Reprint of the *Metropolitan Region Improvement Tax Act 1959* approved 29 Apr 1980** (includes amendments listed above) | | | | | | |\n| *Metropolitan Region Improvement Tax Amendment Act 1986* | | 70 of 1986 | | 4 Dec 1986 | | 4 Dec 1986 (see s. 2) |\n| *Taxation Legislation Amendment Act 1993* Pt. 3 | | 16 of 1993 | | 29 Nov 1993 | | 1 Jul 1993 (see s. 2) |\n| *Acts Amendment (Annual Valuations and Land Tax) Act 1993* s. 13 6 | | 17 of 1993 | | 29 Nov 1993 | | 29 Nov 1993 (see s. 2) |\n| *Taxation Administration (Consequential Provisions) (Taxing) Act 2002* Pt. 2 7 | | 46 of 2002 | | 20 Mar 2003 | | 1 Jul 2003 (see s. 2 and *Gazette* 27 Jun 2003 p. 2383) |\n| **Reprint 3: The *Metropolitan Region Improvement Tax Act 1959* as at 9 May 2003** (includes amendments listed above except those in the *Taxation Administration (Consequential Provisions) (Taxing) Act 2002*) | | | | | | |\n| *Metropolitan Region Improvement Tax Amendment Act 2005* | | 39 of 2005 | | 12 Dec 2005 | | 9 Apr 2006 (see s. 2 and *Gazette* 21 Mar 2006 p. 1077) |\n| *Revenue Laws Amendment (Taxation) Act 2007* Pt. 4 | | 12 of 2007 | | 29 Jun 2007 | | 30 Jun 2007 (see s. 2(b)) |\n| *Revenue Laws Amendment Act 2008* Pt. 5 | | 30 of 2008 | | 27 Jun 2008 | | 1 Jul 2008 (see s. 2(1)(c)(i)) |\n| *Revenue Laws Amendment Act 2009* Pt. 3 | | 3 of 2009 | | 14 May 2009 | | 1 Jul 2008 (see s. 2(b)) |\n| *Revenue Laws Amendment (Taxation) Act 2009* Pt. 4 | | 19 of 2009 | | 16 Sep 2009 | | 1 Jul 2009 (see s. 2(b)(ii)) |\n| **Reprint 4: The *Metropolitan Region Improvement Tax Act 1959* as at 19 Feb 2010** (includes amendments listed above) | | | | | | |\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. 4 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. 4 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\n\n2 Repealed by the *Planning and Development (Consequential and Transitional Provisions) Act 2005.*\n\n3 Repealed by the *Land Tax Assessment Act 1976*, which was repealed by the *Taxation Administration (Consequential Provisions) Act 2002.*\n\n4 Repealed by the *Taxation Administration (Consequential Provisions) Act 2002.*\n\n5 The *Planning and Development Act 2005* s. 1 and 2 came into operation on 12 Dec 2005; the Act other than s. 1, 2, 149, 150 and Pt. 13 Div. 3 on 9 April 2006; s. 150 and Pt. 13 Div. 2 on 1 Jul 2009; and s. 149 has not yet been proclaimed.\n\n6 The *Acts Amendment (Annual Valuations and Land Tax) Act 1993* s. 3 is an application provision that is of no further effect.\n\n7 The *Taxation Administration (Consequential Provisions) (Taxing) Act 2002* s. 3 and 4 read as follows:\n\n3. Relationship with other Acts\n\nThe *Taxation Administration Act 2003* is to be read with this Act as if they formed a single Act.\n\n4. Meaning of terms used in this Act\n\nThe Glossary at the end of the *Taxation Administration Act 2003* defines or affects the meaning of some of the words and expressions used in this Act and also affects the operation of other provisions.\n","sortOrder":0}],"analysis":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original simple purpose. Originally enacted in 1959 as a straightforward flat-rate tax (halfpenny per pound) to fund metropolitan planning, it has accumulated decades of amendments that transformed it into a complex, progressive tax with thresholds, multiple rate tables, and integration with modern planning legislation. The original single-rate structure has been replaced by a multi-tiered system designed to exempt lower-value land and adjust rates based on contemporary revenue needs, while retaining all historical rate provisions for archival/interpretive purposes."},"complexity_factors":["Multiple historical rate sections (sections 2-10) that layer amendments from 1959 to 2009, creating a chronological patchwork rather than a consolidated rate structure","Currency conversion complexity: section 3 contains archaic references to pre-decimal currency (halfpenny, three-eighths of one penny) alongside decimal conversions (five thirty-seconds of one cent)","Cross-references to multiple repealed Acts: the legislation references the *Metropolitan Region Town Planning Scheme Act 1959*, *Land Tax Assessment Act 1907*, *Land Tax Assessment Act 1976*, and *Planning and Development Act 2005*, with notes indicating which are repealed","Dual modification systems for Commonwealth places: sections marked with 1M and 1MC superscripts indicating parallel modification regimes under Commonwealth mirror tax legislation","Threshold and progressive rate structure in section 10 with three separate tables for different financial years (2007/08, 2008/09, and 2009/10 onwards)","Valuation timing complexity: references to valuations \"in force under the *Valuation of Land Act 1978* at midnight on 30 June in the previous financial year\""],"plain_english_summary":"This Western Australian law sets the rates for a special tax called the **Metropolitan Region Improvement Tax** (MRIT). This tax applies to land in the Perth metropolitan area and is used to fund infrastructure and planning improvements.\n\n**What it does:**\n- **Imposes a tax** on the \"unimproved value\" of land (meaning the value of the land itself, not including buildings or other improvements).\n- **Sets different rates** depending on the year, with the tax rate changing multiple times since 1959.\n- **Provides a tax-free threshold** for lower-value land (currently $300,000), meaning owners of land worth less than this pay nothing.\n- **Calculates tax progressively** above the threshold (currently 0.14 cents for every dollar of value over $300,000).\n\n**Who it affects:**\n- **Landowners in the Perth metropolitan region** who own land above the threshold value.\n- The tax is collected alongside other land taxes under the *Planning and Development Act 2005*.\n\n**Why it matters:**\n- This is a **dedicated revenue source** for metropolitan planning and development.\n- The tax has evolved from a simple flat rate (half a penny per pound in 1959) to a more complex system with thresholds and progressive rates to reduce the burden on owners of lower-value properties.\n- It demonstrates how historical tax laws accumulate layers of amendments over decades, with each section representing a different era of tax policy."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The Act’s scope has evolved: originally a simple per‑value levy (sections 2–4), it later updated valuation references and rate figures (sections 5–8), and from 2007 introduced an exemption threshold and marginal rate tables (section 10). It was adapted to operate with the Planning and Development Act 2005 (section 9) and to use valuations under the Valuation of Land Act (section 8). Notes record repeals of earlier linked Acts and Commonwealth‑place modifications, so the charging mechanism and administrative links have changed materially since 1959."},"complexity_factors":["Multiple, time‑staggered rate regimes spanning 1959–present with different bases (sections 2–10).","Transition from flat per‑dollar rates to thresholded/marginal table rates from 2007 (section 10).","Reliance on external valuation and planning statutes for who/what is chargeable and valuation date (sections 8–9; notes referencing Valuation of Land Act 1978 and Planning and Development Act 2005).","Numerous historical amendments and repeals recorded in the compilation table and notes, creating layered transitional rules.","Commonwealth‑place modifications referenced (endnotes 1M and 1MC) adding application complexity in certain jurisdictions."],"plain_english_summary":"This Act requires owners of metropolitan land to pay a Metropolitan Region Improvement Tax calculated on the unimproved value of their land. It sets the formulae, thresholds and historical rates (including the 2007 onward threshold-based tables) and ties valuation to the Valuation of Land Act and planning statutes. The Act’s stated purpose is to impose that tax; mechanically it specifies who is chargeable, how values are measured and the rates payable, so it directly affects landholding costs and local revenue flows."},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed — the legislative text was not retrievable. No comparison between original and current intent is possible from the available content."},"complexity_factors":["Legislation content was entirely unavailable — only an error page was returned","No substantive provisions could be analysed","Complexity score reflects absence of content, not simplicity of the underlying Act"],"plain_english_summary":"## Metropolitan Region Improvement Tax Act 1959 (WA)\n\n**⚠️ Content Unavailable**\n\nThe full text of this Western Australian legislation could not be retrieved — the source page is no longer available due to system upgrades on the WA legislation website.\n\n**What we know from the title:**\nThis is a Western Australian Act from 1959 that appears to relate to a **tax levied to fund improvements to the Perth metropolitan region** — likely a land tax or rating mechanism used to raise money for regional planning, land acquisition, or infrastructure development in and around Perth.\n\nTo find the current, authoritative text of this legislation, visit: [www.legislation.wa.gov.au](https://www.legislation.wa.gov.au) and search for \"Metropolitan Region Improvement Tax Act 1959\"."}},"importantCases":[],"_links":{"self":"/api/acts/metropolitan-region-improvement-tax-act-1959","history":"/api/acts/metropolitan-region-improvement-tax-act-1959/history","analysis":"/api/acts/metropolitan-region-improvement-tax-act-1959/analysis","conflicts":"/api/acts/metropolitan-region-improvement-tax-act-1959/conflicts","importantCases":"/api/acts/metropolitan-region-improvement-tax-act-1959/important-cases","documents":"/api/acts/metropolitan-region-improvement-tax-act-1959/documents"}}