The Act creates a system for valuing land in Western Australia and sets out who does those valuations, how they are done, how results are recorded and published, and how people can challenge them. (Longform definitions and scope are in section 4.)
The Valuer‑General (an official who must be a staff member of the Western Australian Land Information Authority) runs and administers the valuation system and must value land independently (see sections 6–7). The Valuer‑General can delegate many functions to staff and to contracted valuers (s 8, s 16). The Authority holds valuation rolls and makes valuation data available to the public and to rating/taxing authorities (s 26–29, s 28).
The Act defines different kinds of values used for different taxation and rating purposes (for example: gross rental value, unimproved value, capital value, site value) and prescribes how those are to be determined (s 4). It also sets rules about what improvements and fixtures are included in valuations (s 24).
The Valuer‑General is responsible for making general valuations (regular, district‑based valuations) and interim valuations (when land is newly rateable or its value has changed materially). The Valuer‑General sets the date of valuation, decides when a valuation comes into force, and must publish notices when general valuations are made (s 17–23). For unimproved values the entire State is a valuation district and the Valuer‑General is to make or cause valuations yearly where practicable (s 17(4), s 22(1a)).
The Valuation of Land Act 1978 establishes a statutory scheme for determining and maintaining values of land in Western Australia for the purpose of rating and taxing, and for related valuation services. Mechanically, it creates the office of the Valuer‑General, defines which values may be determined (capital, assessed, gross rental, site, unimproved and related concepts), sets procedures for general and interim valuations and valuation rolls, prescribes objection and review pathways (including referral to the State Administrative Tribunal), and regulates information flows, confidentiality and charging for valuation services.
Key operational mechanics in the Act include:
A single official responsible for administration and valuation independence, the Valuer‑General, to be a member of the Land Information Authority’s staff and to act independently when valuing land (ss 6-7).
The Valuer‑General’s powers to inspect public records and land, require information and attendance, and to delegate many functions to officers assisting the office (ss 9-12, 8).
The requirement to create and maintain valuation rolls that list separately valued land together with the value and date the valuation comes into force, and to make those rolls available to the public and to rating and taxing authorities (ss 26-29).
Processes for conducting general valuations and interim valuations, including timing, public notice requirements and frequency; unimproved values are to be valued for the whole State whereas gross rental values are district based (ss 17-24).
Statutory objection and review rights for persons liable to pay rates or taxes: written objections to valuations within 60 days (s 32), referral to the State Administrative Tribunal (SAT) for review (s 33), SAT power to consider new grounds and publish reasons when matters are of general interest (ss 36A, 36B), and a rule that amended valuations do not apply to years before the year in which an objection was served (s 34A).
Current sections
Direct links to the current provisions in Valuation of Land Act 1978.
1
Authorised Version
The authorised version of this legislation is published by the jurisdiction's legislation service. Follow the link below to read or download it from the official source.
Sourced from the Western Australian Legislation website (legislation.wa.gov.au). Not the authorised version.
Valuation records (valuation rolls) are maintained as official evidence of value and are made available for inspection and certified copying (s 26–29). Local governments must regularly give the Valuer‑General building permit and completion information and certain plan information (s 37), which feeds into the valuation work.
People affected by a valuation (generally, persons liable to pay rates or taxes on the land) can object in writing to the Valuer‑General within defined timeframes; the Valuer‑General must consider objections, can extend time for cause, and must give reasons for decisions (s 32). If a person is dissatisfied with the Valuer‑General’s decision, they may seek review by the State Administrative Tribunal within specified times (s 33–36B).
The Valuer‑General has statutory powers to inspect public records, ask questions, require attendance and production of documents, and may penalise refusal or false answers (s 9–12). Confidentiality rules restrict staff from disclosing information obtained under the Act, subject to specified exceptions (s 13–14). The Minister may also request access to valuation information and staff assistance (s 16A).
The Authority may charge rating and taxing authorities for valuations, and may charge others for valuation services and advice to public agencies, with the pricing subject to pricing principles in the Land Information Authority Act (s 38–39). Regulations can prescribe fees and limited penalties (s 49–50).
Who is affected and who pays
Owners and occupiers of land are affected because valuations determine the tax or rate base used by rating/taxing authorities (s 4, s 18). They must supply information when required and may face offences and penalties for refusal to provide information or false replies (s 11–12, s 44).
Rating and taxing authorities (for example local governments) are required to use valuations made under this Act and to pay for access to valuation rolls or valuation services (s 21, s 28, s 38). Local governments must also provide monthly building‑project information to the Valuer‑General (s 37).
The Valuer‑General and the Authority administer and operationalise the system (s 6–7, s 26–29). Contractors or valuers can be engaged under contract but are subject to approval and some statutory limits (s 16, s 25).
Key decision points, discretion and implementation risks
The Valuer‑General has broad discretion to reconstitute valuation districts (s 17), determine valuation dates (s 19), decide when interim valuations are necessary (s 23), approve third‑party valuers (s 25) and extend objection timeframes (s 32(6)). Those are operational levers that shape timing, coverage and comparability of valuations.
Information flows are essential: the Valuer‑General can inspect public records and requires local governments to report building and subdivision activity monthly (s 9, s 37). If those data flows are incomplete or delayed, valuation currency and accuracy risks rise.
Staff confidentiality rules are strict (s 13) but contain exceptions that allow information sharing with tax authorities and, in public‑interest cases, with other Ministers or the public on ministerial direction (s 14, s 16A). These create a balance between privacy of commercial information and public/tax administration needs.
Fees and charges are recoverable from rating/taxing authorities and the Authority may set charges for valuation services; regulations can prescribe fees that exceed direct cost recovery (s 38, s 39, s 50). That changes the incentives and budgetary burdens on local authorities and other public agencies that rely on valuations.
Compliance burdens and effects on private choice and markets
Property owners must cooperate with information and inspection requests and may face penalties for non‑cooperation (s 11–12, s 44). The valuation outcomes affect tax and rate liabilities, which in turn influence land use decisions and the economics of holding or developing land (s 18, s 24).
Employees of the valuation administration face restrictions on private valuation work without written consent (s 15), which limits those staff from competing in the private valuation market while employed.
The Act creates procedural review routes (internal objection to the Valuer‑General and review by the State Administrative Tribunal) which provide dispute resolution but also require time and possibly legal/administrative cost for affected parties (s 32–36B).
Trade‑offs and concrete mechanisms to watch (source‑grounded)
Centralised independence (Valuer‑General must act independently, s 7) is balanced against ministerial access to information (s 16A) and ministerial power to authorise disclosure (s 14(2)). Those rules determine who can see and use valuation information and when.
The Authority’s ability to charge for valuations (s 38–39) and the regulatory power to set fees (s 49–50) shift some costs from the public purse to rating/taxing authorities and public agencies. That may prompt authorities to choose between commissioning Valuer‑General valuations or using contracted valuers subject to approval (s 25).
The Valuer‑General’s operational discretion over timing, district boundaries and acceptance of valuations prepared by others (s 17, s 22, s 25) concentrates decision authority in the Valuer‑General’s office; those functions determine valuation comparability and the calendar on which ratings and taxes are set.
Overall, the Act establishes a central, legally structured process for valuing land, prescribes the powers necessary to collect information and defend valuations, sets out public record‑keeping and review mechanisms, and allocates costs for valuation services among public bodies and landowners through prescribed charges and fees.
Confidentiality constraints on the Valuer‑General and staff, with express exceptions that permit disclosure to taxation commissioners, certain Crown agencies and, where the Minister authorises, to others (ss 13-14). The Minister has express powers to obtain information held by the Valuer‑General and to use Valuer‑General staff to obtain and provide it (s 16A).
Charging arrangements allowing the Authority to raise charges against rating or taxing authorities for valuations (s 38), and to provide valuation services to Crown bodies and others on a fee basis (s 39). Regulations may prescribe fees that exceed cost recovery subject to Part V provisions (ss 49-51).
The Act contains numerous definitional rules that materially affect the numeric outcome of valuations. For example, unimproved value has special statutory formulas for leases, mining tenements and certain Crown concessions (s 4(1)(b) and s 5A), gross rental value includes a floor in specified circumstances and a $20 minimum for separately valued land (s 4(1) definitions), and capital value is ordinarily market sale value but may be constructed from unimproved value plus replacement cost of improvements when market evidence is not reliable (s 4(1) capital value).
Who pays, who decides and what changes: rating and taxing authorities generally adopt valuations prepared or approved by the Valuer‑General; those authorities pay charges raised by the Authority for making valuations (s 38). Owners and persons liable for rates or taxes can trigger review by objection and SAT referral (ss 32-33). The Valuer‑General decides valuation dates, when valuations come into force and may make interim valuations where values have significantly changed (ss 19-20, 23). The Act grants the Valuer‑General powers to require information, and imposes duties on local governments to supply building licence information monthly (s 37).
The statutory architecture thus centralises technical valuation work in the Valuer‑General and the Authority, establishes public availability and judicial review paths for disputes, and allows cost recovery and fee-setting subject to regulations and pricing principles under the Land Information Authority Act 2006 (s 38, see also Authority definition in s 4(1)).
Main concepts
Definitions drive most mechanical outcomes under the Act. Section 4 contains the operative definitions of value and of the principal valuation concepts. The Act treats a suite of values as distinct but related: capital value, site value, gross rental value, unimproved value and assessed value, and it provides rules for when different measures apply.
Capital value (s 4(1)): defined as the market sale amount an estate in fee simple might reasonably realise, with a fallback to unimproved value plus replacement cost of improvements where market value cannot reasonably be determined. That fallback mandates adjustment for obsolescence and physical depreciation.
Site value and unimproved value (s 4(1)): site value is the capital amount assuming improvements (other than merged improvements) had not been made. Unimproved value is defined differently depending on whether the land lies within a townsite or not and contains special statutory formulas for pastoral leases, leases under the Conservation and Land Management Act 1984, mining tenements, exploration licences and petroleum interests, as well as flat per hectare figures for certain Crown concessions (s 4(1)(b); s 5A modifies how pastoral lease rentals are treated).
Gross rental value (s 4(1)): defined as the gross annual rental if let from year to year with the landlord paying all rates, taxes and insurance, with floors and minimums (including that where improvements are less than one‑third of vacant land value, gross rental value cannot be less than assessed value as vacant; separately valued land has a $20 floor). The definition also instructs inclusion of regular payments associated with tenancy but excludes allowances for advance or late payment.
Assessed value is an administratively prescribed percentage of capital value (s 4(1)). The Act permits prescription by regulation either generally or by class.
Valuation rolls and the valuation regime (Pts III Divs 1 and 2): the Valuer‑General must make general valuations (district-based for gross rental values, State-wide for unimproved values) and interim valuations where necessary (ss 17-24). Valuation rolls are to be completed and maintained, and are prima facie evidence of recorded valuations (ss 26-29).
Independent administration and delegation (ss 6-8): the Valuer‑General must be a member of the Authority’s staff (s 6(2)(a)), may be designated by the Governor (s 6(1)), and must value land independently and be free from directions when valuing (s 7(2)). Delegation to officers is permitted except the power of delegation itself (s 8).
Information powers and confidentiality (ss 9-14, 16A): the Valuer‑General has statutory power to inspect public documents, access land and records, and to require persons to attend and produce documents (ss 9-12). Section 13 imposes confidentiality obligations on the Valuer‑General and staff, but section 14 lists exceptions that allow disclosure to taxation officers and other specified recipients; section 16A separately gives the Minister express entitlement to Valuer‑General information and documents.
Charging and commercial provision of services (ss 38-40, 39A): the Authority may charge rating or taxing authorities for valuations under pricing principles in the Land Information Authority Act 2006 (s 38). The Valuer‑General may provide valuations and advice to Crown agencies and other public function bodies on a fee basis (s 39). Section 39A limits use of information and the exception in section 13(2) does not extend to valuation-related goods and services, drawing a boundary around commercial provision.
Objections and reviews (Part IV): persons liable for rates or taxes have 60 days to object after Gazette notice or assessment (s 32); rights to refer decisions to SAT for review and to have refusals to extend time reviewed by SAT are set out in ss 33 and 35. SAT may consider new grounds and reasons on review (s 36A) and publish written reasons for determinations of general interest (s 36B). Amended valuations do not operate retroactively to years preceding the year of objection (s 34A).
These main concepts are interlinked: the definitions determine numeric outputs; the Valuer‑General’s powers and duties determine production and maintenance of valuation rolls; objections and SAT review provide the dispute mechanism; the confidentiality provisions and Ministerial access rules govern information flows; and the charging provisions govern cost recovery and the Authority’s revenue streams.
Who it affects
The Act affects several distinct groups, and its mechanics allocate costs, decision rights and information duties among them:
Valuer‑General and Authority staff: The Act vests primary administrative and operational responsibility in the Valuer‑General (ss 6-7). The Valuer‑General exercises independent judgement in valuations (s 7(2)), may delegate functions to officers (s 8), may inspect records (s 9) and has powers to require information and attendance (ss 11-12). Staff and officers are subject to confidentiality obligations (s 13), restrictions on private valuation work without consent (s 15), and appear to be employees of the Authority (s 6(2)(a), s 16).
Land owners, occupiers and trustees: Owners and persons liable to pay rates or taxes are the primary subjects of valuations and are entitled to make objections to valuations within specified time limits (s 32). They must respond to information requests from the Valuer‑General and may commit offences for failing to answer or for making false answers (s 11(2), s 12(3)). Where owners or persons are listed as trustees, executors, administrators or similar, they fall within the Act’s definition of trustee and are bound by obligations that follow from that status (s 4(1) trustee).
Rating and taxing authorities (local governments and other assessing bodies): These bodies must use valuations required by the Act for assessing rates and taxes where specified (s 18). They are entitled to receive copies of valuation rolls and must be promptly advised of objections and reviews (s 28(2)(b), s 34). They may engage valuers to make valuations with Valuer‑General approval (s 25), and they will be charged by the Authority for valuations under pricing principles (s 38).
Local governments specifically: They must furnish monthly schedules of building licences and completed projects and lists of registered plans under strata and community titles to the Valuer‑General (s 37). That creates an ongoing compliance and information-supply burden on local governments.
The Minister and other Crown agencies: The Minister has explicit rights to access Valuer‑General information and documents and may use Valuer‑General staff to obtain it (s 16A). Section 14 permits the Valuer‑General to disclose information to Commonwealth and State taxation commissioners and to other State officers administering taxation laws. The Valuer‑General may provide valuations and advice to Crown departments and public bodies on request (s 39). The Authority may determine charges for such valuations (s 39(2)).
Private valuers and contractors: Contract valuers may be engaged under s 16 and are treated as officers assisting the Valuer‑General for the purposes of delegation and confidentiality (s 16(3)). A person cannot be engaged under contract as a valuer if employed by or a member of a rating or taxing authority (s 16(2)). Rating and taxing authorities may themselves engage valuers with Valuer‑General approval (s 25).
Persons conducting litigation or SAT reviews: The Act creates procedural rights and evidence rules relevant to court and tribunal proceedings. The Valuer‑General and staff may divulge documents and information to courts or tribunals where necessary for prosecutions under the Act or where a valuation is in issue (s 13(3)). The State Administrative Tribunal has jurisdiction for reviews under Pt IV (ss 33-36B).
Who pays: rating and taxing authorities must pay charges raised by the Authority for valuations (s 38). The Authority may set charges for valuation work undertaken for Crown agencies and other public function bodies (s 39). Fees for copies of valuation rolls and extracts are payable (s 28(2)(a), s 29(1)). Regulations may prescribe additional fees and penalties (ss 49-50).
Who decides: the Valuer‑General decides valuation dates, the content of valuation rolls and whether to accept third‑party valuations requested by rating or taxing authorities (ss 19-20, 26, 25(6)). The Valuer‑General may extend objection timeframes for reasonable cause (s 32(6)). The Governor designates the Valuer‑General (s 6) but once designated the Valuer‑General must act independently in valuing land (s 7(2)). The Minister can direct information flows by requesting information under s 16A and authorising disclosures under s 14(2) where the Minister deems it in the public interest.
Behavioural effects and compliance burden: owners must monitor Gazette notices and assessments to preserve objection rights (s 21, s 32). Local governments must supply monthly building licence and development information (s 37). The Valuer‑General has powers to take copies of public records and to require documents and attendance from owners, agents and occupiers (ss 9, 11-12), creating administrative obligations for those parties. Valuation staff are constrained from private valuation work without written consent (s 15), and contract valuers engaged to assist the Valuer‑General are treated as officers for secrecy and delegation purposes (s 16(3)). The Authority may charge fees, including regulatory fees that may exceed cost recovery subject to the regulations and the temporary operation of s 50 (ss 38, 49-51).
Key duties and rights
The Act distributes a set of concrete duties and rights among the Valuer‑General, rating/taxing authorities, local governments and ratepayers. These duties and rights are the operational levers that produce valuations, make them publicly available and resolve disputes.
Valuer‑General duties and powers
Administration and independence: the Valuer‑General has general administration of the Act (s 7(1)) and must exercise independent judgment when valuing land (s 7(2)).
Examination and information gathering: the Valuer‑General may inspect public office documents relevant to ownership or valuation free of charge, and take copies (s 9). He or she has full access to land and documents, may make extracts and must not be obstructed (s 10).
Compulsory powers: the Valuer‑General may put questions to owners, agents or occupiers, and may require attendance, evidence under oath and production of documents; failures or false answers are offences (ss 11-12).
Valuation production: required to determine gross rental values or unimproved values as necessary for rating and taxing authorities in general valuations, to fix dates of valuation (s 18-19), to publish notices of general valuations (s 21), and to maintain valuation rolls (s 26).
Delegation and contracting: may delegate powers to officers assisting the office (s 8), and the Authority’s employing authority must act on the Valuer‑General’s advice when engaging contractors under the Public Sector Management Act (s 16(1)). Persons engaged under contract for services as valuers are treated as officers assisting the Valuer‑General for purposes of delegation and confidentiality (s 16(3)).
Confidentiality and disclosure: confidentiality obligations bind the Valuer‑General and staff (s 13) but specified exceptions exist (s 14). The Minister may request or obtain information and staff assistance (s 16A).
Rating and taxing authorities’ duties and rights
Usage: must use valuations included in a general valuation where required by the notice issued under s 21 and s 22, for assessment of rates and taxes (s 21(2)(d); s 18).
Information receipt and payment obligations: are to be furnished with valuation roll copies on payment of prescribed fees (s 28(2)(b)); the Authority may raise charges against them for valuations in accordance with pricing principles (s 38).
Engagement of valuers: may engage valuers to make valuations subject to Valuer‑General approval and conditions (s 25). Valuer‑General approval is required and the Valuer‑General may adopt such valuations as general or interim valuations if approved (s 25(6)-(7)).
Local governments’ duties
Monthly reporting: each local government must furnish to the Valuer‑General monthly schedules of building licences issued and completed projects with owner, builder, description and estimated cost, and lists of registered plans under strata or community titles legislation (s 37). That is a standing data‑supply duty.
Owners, agents, trustees and occupiers’ duties and rights
Duty to respond: when questioned or required to produce documents or attend, persons must answer to the best of their knowledge and produce documents, otherwise they commit an offence (ss 11-12).
Objection rights: persons liable to pay rates or taxes (including authorised representatives) may serve written objections within 60 days of Gazette notice of a general valuation or within 60 days of assessment where valuation underpins a tax or rate (s 32(1), (1a)). Objections must describe the land, identify the valuation objected to, and fully set out grounds and reasons (s 32(2)).
Review rights: dissatisfied objectors may, within 60 days of the Valuer‑General’s decision, require referral to SAT for review (s 33(1)). They can also seek SAT review of refusals to extend time for objection or review (s 35).
Evidence and confidentiality exceptions: owners may receive reasons for decisions on objections and be advised of consequent amendments (s 32(8)-(9)). The Valuer‑General may disclose documents to courts or tribunals where necessary for prosecutions or where a valuation is in issue (s 13(3)).
Other statutory rights and duties
Ministerial access: the Minister is entitled to information and documents held by the Valuer‑General and may request staff assistance to obtain it; the Valuer‑General must comply (s 16A).
Provision of services: the Valuer‑General may make valuations for Crown agencies and bodies that have land acquisition or rating powers, and the Authority may charge for those services subject to pricing principles (s 39).
Evidence and protections: valuation rolls and government notices are conclusive evidence in proceedings (ss 26(5), 43). The Valuer‑General and authorised persons are protected from personal liability for acts or omissions done in good faith (s 42).
Timing and procedural constraints
Dates of valuation: the Valuer‑General fixes the date of valuation for a general valuation and it must not be earlier than 1 July in the financial year in which the general valuation is commenced (s 19).
Public notice: the Valuer‑General must publish notice of a general valuation in the Gazette and in two newspapers circulating in the district not later than 42 days after the valuation comes into force, and that notice must include information required by s 21(2).
Non-retroactivity: amended valuations following an objection or SAT review do not apply to rating or taxing years before the year in which the objection was served (s 34A).
Penalties and enforcement mechanisms are set out in the Act and are summarised below under the Penalties and enforcement heading. Together these duties and rights create a centralised valuation apparatus with defined procedural safeguards for those whose property is valued, and with statutory powers to gather data and to charge for services.
Penalties and enforcement
The Act creates specific offences and enforcement mechanisms, prescribes penalties for contraventions, and establishes procedural features for prosecuting offences. Enforcement responsibilities are vested in the Valuer‑General and authorised officers.
Offences and specific criminal exposures
Refusal or false answers: a person who omits or refuses to answer questions put by the Valuer‑General after being informed of purpose and authority, or who knowingly makes a false answer, commits an offence (s 11(2)). Similarly, failure to attend, refusal to answer, providing false evidence, or failing to produce documents when served with a notice to attend and produce constitutes an offence (s 12(3)).
Obstruction: a person must not obstruct the Valuer‑General in the exercise of powers to access land and documents (s 10(2)).
Confidentiality contraventions: s 13 imposes obligations on the Valuer‑General, officers and staff not to record or divulge information about a person’s affairs except in limited circumstances; contravention may engage penalties or other disciplinary consequences although the Act does not prescribe a separate specific monetary penalty for breach of s 13 itself.
Regulatory offences: the regulations under s 49 may prescribe penalties not exceeding $200 for contravention of regulations.
Penalties
General maximum: unless otherwise expressly provided, contravention of any provision of the Act renders a person liable to a penalty not exceeding $1 000 (s 44). This is the general cap for offences created by the Act.
Regulations: the Governor may, by regulation, impose penalties up to $200 for regulatory contraventions (s 49(4)).
Time limit for prosecution: proceedings for an offence against the Act may be brought within two years after the commission of the alleged offence (s 46).
How prosecutions are instituted and conducted
Institution: prosecutions may be instituted in the name of the Valuer‑General by any officer employed in the administration of the Act and authorised to institute prosecutions; where a prosecution is instituted in the Valuer‑General’s name it is prima facie deemed to have been instituted by his or her authority in the absence of contrary evidence (s 47(1)).
Conduct of proceedings: an officer authorised under s 47(1) may appear on behalf of the Valuer‑General in proceedings for offences (s 47(2)). Proceedings for offences against the Act are to be disposed of summarily (s 45).
Evidence: valuation rolls and copies of Gazette and newspaper pages containing statutory notices are conclusive evidence of publication on the date shown and support those prosecutions and administrative processes (s 43; s 26(5)).
Administrative enforcement and remedies
Civil and administrative consequences: the Act gives the Valuer‑General powers to amend valuation rolls when errors are discovered and to delete valuations that are not required by any rating or taxing authority (s 27). The Valuer‑General must advise rating and taxing authorities promptly of receipt of objections and of decisions on objections (s 34).
Review and remedial process: statutory rights of objection and referral to the State Administrative Tribunal (ss 32-35) provide non‑criminal remedial pathways for persons disputing valuations. SAT jurisdiction also covers questions of general interest where proper principles have or have not been applied (s 36). SAT may consider new matters raised on review and may publish written reasons for determinations of general interest (ss 36A, 36B).
Protections for officials
Protection from personal liability: s 42 protects the Valuer‑General and persons authorised by the Valuer‑General from personal liability for acts or omissions done in good faith in the exercise or purported exercise of statutory powers or duties.
Practical enforcement dynamics
The Valuer‑General has both investigatory powers and the ability to commence prosecutions through authorised officers (ss 9-12; s 47). Evidence rules favour the Valuer‑General and the Authority through the evidentiary status of valuation rolls and publication copies (ss 26(5), 43).
Financial penalties are modest by modern standards (general cap $1 000), which frames offences under this Act primarily as regulatory rather than criminal in economic scale (s 44).
The two‑year limitation on prosecutions is a statutory constraint on enforcement timing (s 46), while summary disposition of offences (s 45) establishes the procedural lane for enforcement.
Overall, enforcement under the Act blends administrative correction (amendments to rolls, advice to rating authorities), tribunal review for disputing valuation decisions, statutory investigatory powers and modest criminal penalties for obstruction, non‑cooperation and falsehoods.
How it interacts with other laws
The Act explicitly cross‑references and interacts with multiple other statutory regimes. These interactions are both definitional and procedural, and they allocate responsibilities between the Valuer‑General, the Authority, local governments, taxation commissioners and other statutory bodies.
Key statutory interactions named within the Act
Land Information Authority Act 2006: defines the Authority, establishes pricing principles, and provides organisational context. The Act defines “Authority” to mean the Western Australian Land Information Authority established under that Act (s 4(1) Authority). Charging for valuations and pricing principles are to follow the Land Information Authority Act 2006 section 16 (s 38). The Valuer‑General is required to pay money received under this Act to the Authority (s 40). The compilation table and amendments show a package of administrative changes tied to the Authority (see compilation table entries for the 2006 Act and related reprints).
Local Government Act 1995: the Act creates specific cross‑references requiring the Valuer‑General to make determinations under Schedule 6.1 of the Local Government Act (s 31A). Section 31 and 31A respond to local government rating structures by integrating valuations for rating purposes.
Land Tax Assessment Act 2002: the Valuer‑General must determine residential equivalent values at the Commissioner of State Revenue’s request and Part II and Part IV of this Act apply to that valuation (s 31B).
Mining Act 1978 and Petroleum and Geothermal Energy Resources Act 1967: unimproved value is defined using statutory multiples of rents or fees for mining tenements and petroleum interests under those Acts (s 4(1)(b)(ii)). The Act thus mechanically links land valuation for rating/taxing purposes to statutory rents and fees in resource legislation.
Transfer of Land Act 1893: unimproved value may be related to mineral estates or interests registered under the Transfer of Land Act (s 4(1)(b)(ii)(V)). The Act therefore treats registered mineral estates in a special manner under the unimproved value formula.
Conservation and Land Management Act 1984 and Land Administration Act 1997: leases and licences under those Acts are specifically referenced in the unimproved value rules (s 4(1)(b)(i) and note re pastoral leases in s 5A). Section 5A instructs the Valuer‑General to disregard certain regulatory effects when determining annual rentals reserved by pastoral leases; this is a directed statutory interaction with Land Administration Act regulatory settings.
State Administrative Tribunal Act 2004 and related conferral instruments: Part IV of this Act requires the Valuer‑General to refer objections to the State Administrative Tribunal for review and sets out SAT’s review powers (ss 33-36B). The compilation table includes amendments implementing SAT jurisdiction (see entries for the State Administrative Tribunal (Conferral of Jurisdiction) Amendment and Repeal Act 2004 and related regulations).
Interpretation Acts and other procedural statutes: service of notices is supplemented by reference to section 31 of the Interpretation Act 1918 (now repealed and replaced by the Interpretation Act 1984); s 48 provides specific application for service on land by affixing notices and locates service on the Authority’s office for notices to the Valuer‑General.
Operational consequences of these interactions
Pricing and charging must align with the Land Information Authority Act 2006 pricing principles (s 38) which constrains how the Authority can set charges for valuations. Section 39(2) applies the same pricing principle when determining charges to Crown agencies for valuations and advice.
Valuation results for unimproved values are partially functionally determined by provisions in resource and land administration statutes because statutory multiples and rents for mining and petroleum tenures are mathematical inputs to unimproved value (s 4(1)(b)(ii)). Section 5A further modifies calculation by requiring disregard of certain regulatory effects under the Land Administration Act when determining pastoral lease rentals.
Local government obligations to supply monthly building licence data (s 37) create an operational data flow to the Valuer‑General that relies on local government powers under planning and building law to collect that information.
Dispute resolution under this Act is tied to SAT, and the Act imports SAT procedures and permits SAT to expand the scope of review beyond the original grounds of objection (ss 36A, 36B). The compilation table documents the legislative steps that moved jurisdiction to SAT.
Confidentiality exceptions (s 14) explicitly permit information sharing with taxation commissioners and other State taxation officers, linking valuation information into revenue administration across jurisdictions. The Minister’s express entitlement to Valuer‑General information (s 16A) overlays the confidentiality regime and permits ministerial direction of information flows that may be needed for other statutory functions.
Regulatory and consequential interactions
The Governor may make regulations prescribing fees and requiring public authorities to furnish information to the Valuer‑General (s 49). Those regulations can be tailored in time, place or circumstance and may impose penalties up to $200 (s 49(3)-(4)).
Section 50 permits regulations prescribing fees that exceed cost recovery, subject to temporal constraints in s 51 and proclamations noted in the compilation table. This creates an interaction between fee policy under valuation law and regulation‑making powers, with temporal postponements recorded up to 2029 in the compilation table notes.
In short, the Act is not standalone. It is tightly networked to land administration, local government rating, resource tenure statutes and revenue administration, and it allocates definitional inputs and procedural obligations in ways that materially affect valuation outcomes and the data and revenue flows between agencies.
Amendment history
The compilation table included in the text documents a long amendment history that materially reshaped administrative arrangements, definitional content and enforcement procedures. The Act has been amended repeatedly since assent in 1978, with notable clusters of change linked to administrative restructuring and the introduction of new tribunal and authority frameworks.
Key amendment milestones shown in the Act text and compilation table
Early and definitional amendments in the 1980s: a series of amendments in 1981, 1984, 1985 and 1986 updated definitions and administrative provisions (see list entries for 1981 No. 16, 1984 No. 10 and No. 25, 1985 No. 40, 1986 No. 7 and No. 73). These amendments inter alia adjusted valuation procedures and definitions such as capital value and gross rental value (see s 4(1) amendment notes).
1993 Acts Amendment (Annual Valuations and Land Tax) Act: significant reconstitution of valuation districts and a move to an annual unimproved value regime from 30 June 1993 (see s 17 insertion and s 22 amendments; compilation table entry for No. 17 of 1993). Subsections (4) and (5) of s 17 established that the whole State constitutes a valuation district for unimproved values from that date.
1994-1998 transitional and structural changes: multiple Acts in this period adjusted roles and transitional arrangements, including those touching on public sector management and valuation-related responsibilities (compilation entries for 1994, 1996, 1997, 1998).
2003-2006 restructuring and movement of the Valuer‑General into the Authority: the Land Information Authority Act 2006 and associated amendments redefined the Authority and shifted administrative relationships, culminating in the Valuer‑General becoming part of the Authority’s staff and linking charging to pricing principles under the Land Information Authority Act 2006 (see s 4(1) Authority definition, ss 38, 39 and the compilation table entries for No. 60 of 2006).
Conferral to the State Administrative Tribunal: amendments effective 1 January 2005 moved review jurisdiction to the State Administrative Tribunal, inserted provisions for SAT reviews and added s 36A and 36B to govern new grounds and publication of reasons; see compilation entries for No. 55 of 2004 and the amendments to Pt IV (ss 33-36B).
2009-2015: amendments inserted specific valuation duties such as residential equivalent value determinations for land tax (s 31B) and updated confidentiality and information sharing arrangements. Section 5A (2009) modified the unimproved value treatment of pastoral leases. The Act also received amendments in 2015 concerning fee prescription s 50 with expiry mechanics in s 51 (compilation entries for 2015).
2018-2024 adjustments: later amendments include technical changes to ensure compatibility with the Community Titles Act 2018 and Strata Titles Act 1985, and the compilation notes document postponements of the expiry of s 50 until 2024 and then to 2029 by proclamation (see s 51 notes and compilation entries for relevant Acts and proclamations).
Notable inserted sections and their dates
Section 5A (Unimproved value of pastoral leases): inserted by No. 32 of 2009 s 7; it instructs the Valuer‑General to disregard the effect of certain regulations when determining the annual rental for pastoral leases (s 5A).
Sections 16A and 16B: Ministerial access to information (16A) inserted by No. 70 of 2003 s 53 and annual reporting by the Valuer‑General (16B) by No. 60 of 2006 s 174.
Sections governing Valuer‑General’s designation and administration within the Authority: s 6 as inserted by No. 60 of 2006 s 168 moves the designation regime to mesh with the Authority structure.
Sections relating to fees and the Authority’s commercial provision: ss 38, 39 and 39A inserted or amended in 2006 to align charging and commercial service provision with the Land Information Authority Act 2006.
Temporal and procedural effects of amendments
Movement to centralised pricing and charging: 2006 amendments linked valuation charging to pricing principles in the Land Information Authority Act 2006 (s 38; s 39(2)), shifting fee-setting and cost recovery to that statutory framework.
Tribunal review regime: the introduction of SAT jurisdiction required consequential changes to Part IV and inserted procedural rules allowing SAT to consider new grounds and to publish reasons in appropriate cases (ss 36A-36B).
Regulated fees exceeding cost recovery: s 50, inserted in 2015, permits regulations to prescribe fees that exceed the amount needed for cost recovery and was given a statutory expiry mechanism in s 51, subsequently postponed by proclamation (notes to s 51 and compilation entries for the postponement proclamations).
The compilation table in the Act text provides a chronological list of amendments with assent and commencement dates. The history demonstrates repeated legislative adjustments to administrative architecture, definitional detail and charging regimes. Practitioners should consult the compilation entries and notes for precise commencement timing of individual amendments when assessing the Act’s current operative provisions.
Litigation history
The Act’s text does not include or summarise any court or tribunal decisions. It does, however, embed the forum for review and dispute resolution within the State Administrative Tribunal (SAT) and references consequential changes conferring jurisdiction to SAT. The following observations are drawn from the Act’s provisions and from the statutory history included in the compilation table:
Tribunal jurisdiction and procedure: Part IV provides that a person dissatisfied with the Valuer‑General’s decision on an objection may require referral to the State Administrative Tribunal for review (s 33). The Act grants SAT express powers to consider additional grounds and reasons on review (s 36A) and to prepare and publish written reasons where an SAT order is of general interest (s 36B). The compilation table notes amendments consequential to the State Administrative Tribunal (Conferral of Jurisdiction) Amendment and Repeal Act 2004, which moved relevant review functions to SAT effective 1 January 2005 (compilation entries for 2004-2005).
No cases recorded in the statutory text: The Act and compilation table do not identify any judicial or tribunal decisions by name. The Act does not list or annotate case law. Consequently, no case names or outcomes are available within the source text to include here.
Evidence and procedural rules relevant to litigation: valuation rolls and Gazette or newspaper pages containing statutory notices are conclusive evidence in proceedings that rely on them (s 26(5); s 43). The Valuer‑General may produce documents and divulge information in proceedings necessary for prosecutions under the Act and in proceedings where a valuation is in issue (s 13(3)). These evidentiary provisions shape litigation practice by giving valuation rolls presumptive weight and by permitting disclosure for tribunal and court matters.
Review scope and limitations: s 36 permits rating or taxing authorities or any person liable to pay a rate or tax to apply to SAT where there is a question of general interest as to whether proper principles have been applied in valuations. However, a person may not use s 36 to seek resolution of their own individual case. That statutory allocation delineates between individual appeals (s 33 SAT review after objection) and broad principle questions (s 36).
Procedural timelines and rights: the 60‑day objector timelines in s 32 and the 60‑day period for referral to SAT in s 33 create temporal constraints that apply to prospective litigants and their advisers. Section 32(6) also allows the Valuer‑General to extend time for service of the objection for reasonable cause, a discretionary front‑end procedural relief that can affect admissibility.
Because the source document does not provide case law, this section cannot catalogue judicial or tribunal outcomes or identify lines of authority. Practitioners will need to consult external legal databases for SAT or court decisions interpreting the Act, particularly in areas likely to produce litigation such as calculation of unimproved value for resource tenures, the treatment of improvements, and the proper application of valuation principles under s 36. The Act’s internal procedural and evidentiary rules will shape how such litigation proceeds.
Gotchas
The Act contains several provisions that may produce practical traps for ratepayers, local governments, valuers and administrators. Below are concrete, source‑grounded pitfalls, with section references and the mechanics that create them.
Strict timing for objections and referrals
A person liable for a rate or tax must object within 60 days of Gazette notice of a general valuation or 60 days after an assessment where the valuation underpins the assessment (s 32(1)(a)-(b)). Referral to SAT must similarly be sought within 60 days of the Valuer‑General’s decision, unless the Valuer‑General grants an extension (s 33(1); s 32(6)). Missing these windows can forfeit review rights, although s 32(6) provides discretionary relief only for “reasonable cause”.
Non-retroactivity of amended valuations
An amended valuation following an objection or SAT review does not apply for rating or taxing years before the year in which the objection was served (s 34A). Practically, even if a valuation is later reduced, the amendment cannot be backdated to earlier rating years, which may limit financial remedies for ratepayers seeking retrospective relief.
Confidentiality exceptions and Ministerial access
The Act imposes confidentiality on Valuer‑General staff (s 13) but then creates several exceptions. The Valuer‑General can disclose to taxation commissioners and State officers administering taxation laws (s 14(1)). The Minister may authorise broader disclosure in the “public interest” after consulting the Valuer‑General (s 14(2)). Separately, s 16A gives the Minister an express entitlement to information and documents and the right to use Valuer‑General staff to obtain that information, and the Valuer‑General must comply (s 16A(3)). These provisions create potential for data sharing that owners may not anticipate despite general confidentiality duties.
Fee setting and possible fees above cost recovery
Section 38 ties charges for valuations to pricing principles in the Land Information Authority Act 2006. However, s 50 (inserted 2015) permits regulations to prescribe fees exceeding cost recovery and to include amounts that are taxes (s 50(1)-(2A)). Section 50 has been postponed by proclamation with effect notes up to 2029; practitioners must check whether fee regulations authorised by s 50 are in force and whether they include tax-like components (s 51 notes and compilation table).
Delegation and the rule about “opinion” dependency
A delegate can exercise powers where the operation of a power depends on the Valuer‑General’s opinion, belief or state of mind (s 8(4)). This means that where statute ties a decision to the subjective view of the Valuer‑General, a delegate’s subjective view stands in its place for operative purposes, increasing the importance of understanding internal delegation instruments.
Service by affixing notices to land
Notices or documents required to be served on persons by the Valuer‑General may be served by affixing them in a conspicuous place on the land to which they relate (s 48(a)). That method can result in constructive notice even where direct postal or electronic notice is not given; practitioners should monitor physical site notices as well as Gazette publications.
Valuation roll presumptions
Valuation rolls are prima facie evidence of the valuations recorded and are presumed to have been duly made until the contrary is proved (s 26(5)). Challenging a roll value requires adducing evidence to rebut that presumption, so practitioners must prepare evidentiary dossiers in objections and SAT reviews.
Special statutory valuation calculations
Unimproved value contains statutory floors and complex formulas for specific tenures (s 4(1)(b)). For example, certain leases are valued at multiples of annual rent, with different multipliers for mining tenements and exploration licences (s 4(1)(b)(ii)). Section 5A further requires disregard of certain regulatory effects on pastoral lease rentals. These statutory formulae may produce values that diverge from market perceptions, and they are not subject to the same market valuation tests unless the statutory criteria allow.
Restriction on private valuation work by staff
Persons employed in the administration of the Act must not undertake private valuation work without written consent from the Valuer‑General (s 15). This affects valuer practices and could cause conflicts or delays when staff seek consulting opportunities or when external valuers need to be engaged.
The Valuer‑General’s power to declare previous valuations current
The Valuer‑General may, by notice, declare that a previous general valuation accurately sets forth values where he or she believes values have not significantly changed and such a declaration is deemed a general valuation (s 22(2)-(4)). That administrative shortcut can preserve older valuations in force and confound expectations of regularly updated valuations, but it is statutory and effective once published.
Small monetary penalties but strong investigatory powers
The Act’s criminal penalties are relatively modest (general cap $1 000, regulatory penalties up to $200) (s 44; s 49(4)), but the Valuer‑General possesses significant compulsory information-gathering powers (ss 9-12). Owners and agents should take requests for information seriously given potential criminal sanctions, even though monetary penalties are small.
For practitioners advising clients, the combination of strict procedural timelines, statutory valuation formulas, evidentiary presumptions in favour of valuation rolls, and ministerial access rights constitutes the principal set of operational “gotchas.” Attention to statutory notice mechanisms, prompt filing of objections, and careful preparation of evidence for SAT review are recurring compliance priorities.
How to comply
Compliance under the Act requires different actions depending on the role of the actor. Below are practical, source-based steps tailored to the main affected groups: landowners/occupiers, local governments, rating/taxing authorities, valuers and Valuer‑General staff.
For landowners, occupiers and trustees
Monitor publication channels: watch the Government Gazette and local newspapers for notices of general valuations issued by the Valuer‑General, which must be published within 42 days after a general valuation comes into force (s 21(1)-(2)). Objection timeframes are triggered by those notices.
Preserve objection and review rights: file any written objection within 60 days of Gazette notice of a general valuation or within 60 days of an assessment where the valuation underpins it (s 32(1)). Ensure objections identify the land and valuation and set out grounds and reasons in detail (s 32(2)). If dissatisfied with the Valuer‑General’s determination, serve a notice requiring reference to SAT within 60 days of the Valuer‑General’s decision or seek a Valuer‑General extension for “reasonable cause” where needed (ss 33(1), 32(6)).
Respond to information requests: when the Valuer‑General puts questions or issues a written notice requiring attendance or production of documents, respond fully and truthfully to the best of knowledge; failure or false answers are offences (ss 11(2), 12(3)).
Use evidence to rebut valuation roll presumptions: valuation rolls are prima facie evidence and presumed valid until the contrary is proved (s 26(5)). Prepare market evidence, comparables, cost estimates, or jurisdictional arguments as appropriate to rebut the presumption.
Seek timely advice on unimproved value calculation: where a landholding is subject to special tenures (mining tenements, exploration licences, pastoral leases, petroleum permits) consult early about statutory multipliers and the operation of s 5A to ensure any representations or objections are grounded in the Act’s special valuation formulas (s 4(1)(b); s 5A).
For local governments
Meet data supply obligations: send the monthly schedule of building licences issued and completed projects with owner, builder, description and cost for the preceding month, and deliver registered plans and amendments under the strata/community titles Acts, not later than the 14th day of each month (s 37). Implement internal workflows to extract and forward this data timely.
Maintain communication with Valuer‑General and Authority: when receiving valuations (or being required to adopt them), ensure mechanisms exist to receive valuation rolls in agreed forms (s 28(2)(b)) and to coordinate where a local government seeks to engage external valuers subject to Valuer‑General approval (s 25).
Budget for charges: be aware that the Authority may raise charges against rating or taxing authorities in line with Land Information Authority Act pricing principles (s 38). Include these potential charges in budget planning.
For rating and taxing authorities
Adopt valuations as required: if the Valuer‑General’s general valuation notice specifies that certain authorities must use valuations for assessing rates or taxes, adopt the valuations in accordance with the notice (s 21(2)(d); s 18).
Follow the Valuer‑General’s approval process for external valuers: if engaging valuers to make valuations under s 25, obtain Valuer‑General approval in writing and submit valuations to the Valuer‑General for approval; the Valuer‑General may approve, decline or require amendments (s 25(1), (5)-(7)).
Pay prescribed fees and charges: provide for payment of prescribed fees for copies of valuation rolls and for charges raised by the Authority under s 38. Where the Authority adopts a valuation made for a rating authority, the Authority may reimburse that authority up to the lesser of the valuation cost or the charge the Authority would have raised (s 25(8)).
For private valuers and contractors
Observe conflicts and eligibility constraints: a person cannot be engaged under contract for services as a valuer to assist the Valuer‑General if employed by, or a member of, a rating or taxing authority (s 16(2)). Persons engaged under contract are treated as officers assisting the Valuer‑General for purposes of delegation and confidentiality and must comply with s 13 and s 8 as relevant (s 16(3)).
Obtain Valuer‑General consent for private work if employed in valuation administration: if employed in the administration of this Act, do not undertake private valuation work without written consent from the Valuer‑General (s 15).
For Valuer‑General and Authority staff
Maintain independence and record delegations: ensure the Valuer‑General’s independent valuation role is respected (s 7(2)), and document delegations in writing as permitted by s 8, noting delegations are revocable and must specify limits or conditions where necessary (s 8(1)-(3)).
Keep confidentiality boundaries clear: comply with s 13 confidentiality obligations but observe exceptions in s 14 and the Minister’s rights under s 16A. When disclosing information under s 14(2) or s 16A, document ministerial direction and ensure legal bases for disclosure are on file.
Follow valuation roll procedures and notice requirements: create and maintain valuation rolls with the particulars required by s 26(4); publish required notices in Gazette and newspapers and ensure they contain the particulars required by s 21(2). Provide valuation roll copies to rating and taxing authorities and make them available to the public per s 28.
Apply statutory valuation formulas correctly: use the statutory definitions in s 4 and the rules at s 5A for pastoral leases. Where applicable, calculate unimproved values using the multipliers for mining tenements, exploration licences and petroleum interests specified in s 4(1)(b)(ii).
Maintain annual reporting and ministerial reporting cycles: prepare the Valuer‑General’s annual report for the Minister within two months after the end of each financial year, including details on accuracy, currency and completeness of valuation rolls and summaries of objections and SAT proceedings (s 16B).
For anyone seeking reviews
Prepare for SAT procedure: when requiring referral to SAT, ensure the Valuer‑General is served within 60 days of the Valuer‑General’s decision (s 33(1)). Be ready to address new grounds or reasons SAT may consider under s 36A, and note SAT may publish reasons for determinations of general interest under s 36B.
Understand limitation on general review: a person liable to pay rates or taxes cannot use s 36 to have his or her own individual case resolved; s 36 is for questions of general interest. Use s 33 for individual case reviews.
Administrative checklists
Owners: track Gazette, check assessments, file objections within 60 days, document evidence to rebut valuation roll presumption.
Local governments: implement monthly data transmission process for s 37, budget for charges, and liaise on valuations.
Rating authorities: check Valuer‑General notices, secure Valuer‑General approval before engaging external valuers, pay charges per pricing principles.
Valuer‑General office: maintain valuation rolls, publish notices, document delegations, safeguard confidential information and execute ministerial information requests under s 16A with records.
Compliance under this Act is procedural as much as it is technical. Timely observance of notice periods, accurate record‑keeping, and adherence to statutory valuation formulas and evidentiary presumption rules are the principal pathways to minimise dispute and to secure administrative remedies where necessary.