WAIn ForceAct
Land Tax Assessment Act 2002
Div 2Assessment of land tax
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Division 2 — Assessment of land tax
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Assessing land tax 7
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Two or more lots owned by one person, tax payable on 7
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Land owned jointly, tax payable on 8
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Calculating taxable value of part of a lot 8
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Newly subdivided private residential property, tax payable on 9
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Newly subdivided primary production business land, tax payable on 11
15A. Tax payable on newly subdivided dwelling or residential parks 13
15B. Tax payable on land containing former exempt build‑to‑rent developments 14
- Non‑strata home units, assessing tax on 15