Western Australian Numbered Acts Western Australian Numbered Acts (1) Delete
section 76(1) and insert:
(1) As from the time
it becomes payable under the Land Tax Assessment Act 2002
section 7(1), land tax is a charge on the land for which the tax is
payable —
(a)
whether or not an assessment notice has been issued for the tax; and
(b)
whether or not the tax is due for payment; and
(c)
whether or not a memorial of the charge has been registered; and
(d)
whether or not the land is disposed of,
but ceases to be such
a charge when it is paid.
(2) Delete
section 76(4).
(3) Delete
section 76(6) and insert:
(6) If there is a
disposition of the land before the tax is paid, the new owner becomes jointly
liable with the taxpayer to pay the tax except to the extent
section 80(3) provides otherwise.
(4) In
section 76(7)(b) delete “unimproved” (each occurrence) and
insert:
taxable