Name of the Organization : Western Australia Department of Finance
Type of Facility : Land Tax Payment
Country : Australia
Website : http://www.finance.wa.gov.au/cms/State_Revenue/Land_Tax/Land_Tax.aspx
Land Tax Payment :
Land Tax is an annual tax based on the ownership and usage of land owned at midnight on 30 June. It is levied in respect of the financial year immediately following that date.
Related : Department of Finance Energy Concession Extension Scheme ECES Western Australia : www.statusin.org/7038.html
For example, the owner of land at 30 June 2014 is assessed in respect of the 2014-15 financial year (year of assessment).
Metropolitan Region Improvement Tax (MRIT) is a special purpose tax on all land in the metropolitan region that is also subject to land tax.
Land tax and MRIT are calculated on the aggregated taxable value of ALL taxable property held in the same ownership (excluding exempt land) at midnight on 30 June.
For example, if you owned two taxable properties with taxable values of $200,000 and $300,000 respectively, the tax is assessed on $500,000 at the rates shown in the rates table.
Land Tax Payments:
The following options are available for the payment of land tax.
Please note that all cheques are to be made payable to ‘Commissioner of State Revenue’.
Unless your payment is received by the due date you will not be entitled to the discount.
Pay Here : http://www.finance.wa.gov.au/cms/State_Revenue/Land_Tax/Land_Tax_Payments.aspx
By Credit Card:
BPoint logoBiller Code: 747097
Credit card payments can only be made using our online payment facility or by phoning 1300 133 676.
Credit card payments can be made using a valid MasterCard or Visa card only.
In order to recover the direct costs associated with providing this payment option, a non-refundable 0.5% credit or debit card administration fee will apply to all credit or debit card payments.
Please note that credit card payments are not able to be made in person at 200 St Georges Terrace or by telephoning the Office of State Revenue directly.
Alternative payment methods are available including BPAY, cash or cheque.
By BPAY:
Your land tax assessment can be paid using BPAY with telephone and Internet banking. Call your bank, credit union or building society to make your land tax payment from your cheque or savings account. Refer to your assessment notice for details.
Biller Code: 747097
By Post:
Office Of State Revenue
GPO Box H572
PERTH WA 6841
In Person (cash or cheque only):
At any Australia Post office/agency
Land Tax Exemptions:
Land tax is an annual tax on the unimproved value of all land in Western Australia that is not exempt land.
An exemption removes the liability to pay tax. In relation to land tax, an exemption may apply to the whole or to part of the unimproved value of a lot or parcel.
Certain classes of land are exempt from assessment and taxation. These are specified in Part 3 of the Land Tax Assessment Act 2002. Exemption applies subject to the qualifications specified in Part 3.