1Citation
These regulations may be cited as the Land Tax Assessment Regulations 2003.
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Bill homepageThese regulations may be cited as the Land Tax Assessment Regulations 2003.
These regulations come into operation on the day on which the Taxation Administration Act 2003 comes into operation.
These regulations apply —
to land tax that is assessed for an assessment year that ends after the day referred to in subregulation (1); and
for the purposes of paragraph (a) of the definition of “arrears” in regulation 3(1) — to land tax, as defined in the Land Tax Assessment Act 1976 1 section 5(1), that is payable in respect of an assessment year that ends before that day.
In these regulations —
arrears means the sum, as at the date an assessment notice (the relevant assessment notice) is issued, of —
any land tax that is due and payable and shown on an assessment notice issued in an assessment year before the assessment year in which the relevant assessment notice is issued; and
any penalty tax under the Taxation Administration Act 2003 section 26 or 27 that is due and payable in relation to land tax; and
any interest under the Taxation Administration Act 2003 section 47 that is due and payable in relation to land tax; and
any legal costs or costs, as referred to in the Taxation Administration Act 2003 section 62(a), (b) or (ba), that are incurred by the Commissioner and due and payable in relation to land tax;
[(e) deleted]
assessed amount means the total amount of land tax and arrears due and payable and shown on an assessment notice;
discountable amount means the amount of land tax (not including arrears) due and payable and shown on an assessment notice (the relevant assessment notice) but not shown on an assessment notice issued in an assessment year before the assessment year in which the relevant assessment notice is issued;
option 1 means the option for discharging a liability to pay an assessed amount set out in regulation 6;
option 2 means the option for discharging a liability to pay an assessed amount set out in regulation 7;
option 3 means the option for discharging a liability to pay an assessed amount set out in regulation 8;
residual amount means the assessed amount less —
arrears; and
the discountable amount.
In these regulations, the following abbreviations are used —
A for arrears;
DA for discountable amount;
RA for residual amount.
[Regulation 3 amended: Gazette 13 Aug 2019 p. 3041; SL 2022/91 r. 4.]
[3A.1M Modification, to insert regulation 3A, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 20 and endnote 1M.]
[3A.1MC Modification, to insert regulation 3A, 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. 21 and endnote 1MC.]
Nothing in these regulations affects the payment of land tax under a tax payment arrangement.
A taxpayer may discharge a liability to pay an assessed amount by paying in accordance with regulation 6, 7, 8 or 9.
A taxpayer may discharge a liability to pay an assessed amount by making one payment of the amount, due and payable within 49 days after the date of the assessment notice, calculated using the formula —
A taxpayer may discharge a liability to pay an assessed amount by paying in 2 instalments.
The first instalment is due and payable within 49 days after the date of the assessment notice and is the amount calculated using the formula —
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The second instalment is due and payable within 175 days after the date of the assessment notice and is the amount calculated using the formula —
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[Regulation 7 amended: Gazette 17 Nov 2009 p. 4633.]
A taxpayer may discharge a liability to pay an assessed amount by paying in 3 instalments.
The first instalment is due and payable within 49 days after the date of the assessment notice and is the amount calculated using the formula —
The second instalment is due and payable within 175 days after the date of the assessment notice and is the amount calculated using the formula —
The third instalment is due and payable within 240 days after the date of the assessment notice and is the amount calculated using the formula —
[Regulation 8 amended: Gazette 17 Nov 2009 p. 4633; SL 2022/91 r. 5.]
If the amount of land tax paid within 49 days after the date of the assessment notice (the amount paid) is —
less than the amount payable under option 1; and
more than the first instalment payable under option 2,
the Commissioner is to deduct the amount paid from the assessed amount, and the remaining amount is due and payable by the taxpayer within 175 days after the date of the assessment notice.
If the amount of land tax paid within 49 days after the date of the assessment notice (the amount paid) is —
less than the first instalment payable under option 2; and
more than the first instalment payable under option 3,
the Commissioner is to deduct the amount paid from the assessed amount, and the remaining amount is to be divided into 2 equal instalments.
The first of those instalments is due and payable by the taxpayer within 175 days after the date of the assessment notice.
The second of those instalments is due and payable by the taxpayer within 240 days after the date of the assessment notice.
[Regulation 9 amended: Gazette 17 Nov 2009 p. 4633-4; SL 2022/91 r. 6.]
In this regulation —
incorrect payment means a payment to discharge a liability to pay an assessed amount that is not in accordance with regulation 6, 7, 8 or 9 where —
the Commissioner is satisfied that it is clear from the circumstances in which the payment is made that the payment was intended to be an amount or instalment due and payable under regulation 6, 7(2), 8(2) or (3) or 9(3) (the relevant provision); and
the payment was received by the Commissioner within 7 days after the amount or instalment was due and payable under the relevant provision.
If this subregulation applies in respect of an incorrect payment —
the payment —
is to be taken to have been made under the relevant provision; and
so far as is practicable, the relevant provision applies in respect of the payment;
and
regulations 9(1) and (2) and 11 do not apply in respect of the payment.
Subregulation (2) applies in respect of an incorrect payment —
if the payment is equal to or more than the amount or instalment due under the relevant provision; or
if —
the payment is less than the amount or instalment due under the relevant provision; and
the amount of the shortfall has been paid by the taxpayer immediately in accordance with subregulation (4).
If an incorrect payment is less than the amount or instalment due under the relevant provision the Commissioner is to deduct the amount of the payment from that amount or instalment and the amount of the shortfall is immediately due and payable by the taxpayer.
[Regulation 10A inserted: Gazette 18 Sep 2015 p. 3814‑15.]
Amounts payable as instalments under regulation 7, 8 or 9 are to be multiples of 5 cents.
If the application of subregulation (1) results in unequal instalments being payable that would have been equal instalments if not for the application of that subregulation, the first of those instalments is to be the greater or greatest amount, as the case requires.
If —
the amount of land tax paid within 49 days after the date of the assessment notice is less than the first instalment due and payable under option 3; or
an instalment under these regulations is not paid when it is due and payable,
the full amount of unpaid land tax is immediately due and payable by the taxpayer.
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