LAND TAX: 2009/2010 ASSESSMENT YEAR

							                                                                                     LTAA (2002): SECTION 23

                                                 LAND TAX

            APPLICATION FOR CONTINUED RESIDENTIAL EXEMPTION
                        AFTER DEATH OF RESIDENT
IMPORTANT:
 See qualifications overleaf
                                                    Land Tax Client ID:
 Applicants must complete all items
                                                                                     (as shown on notice of assessment)


Registered Owner

Name                                                                    Date of Death




Property for which exemption is sought

Land Identity
(as shown on notice of assessment)


Address of Residence


Was the above property the owner’s sole or principal place of residence prior to
                                                                                            YES           NO
death?

Has the above property been rented out by the estate for any period from the
                                                                                            YES           NO
date of death of the owner to the date of this application?

Does the estate intend to rent out the above property before 1 July 2011?                   YES           NO

If the above property has been sold, please indicate the date of sale.                              /       /



                                              DECLARATION
I, ………………………………………………..… of ………………………………………………………………….
               (Full name - Please print)                             (Residential or Postal Address)

DECLARE THAT ALL PARTICULARS IN THIS FORM ARE, TO THE BEST OF MY KNOWLEDGE AND
BELIEF, TRUE AND ACCURATE.
Capacity in which the declaration is made: ...........................................................……………………………….
                                                       (eg. As Executor, Executrix, Agent, Trustee etc)

Signed: …………………………………………………..………….                                    Date: ……..….… / …………… / …….……..

Daytime contact telephone number: (……) ………………………….E-mail address………………………………


       Please return completed form to: Office of State Revenue, GPO Box T1600, Perth WA 6845



      IT IS AN OFFENCE UNDER THE LAND TAX ASSESSMENT ACT 2002 AND TAXATION
       ADMINISTRATION ACT 2003 TO PROVIDE FALSE OR MISLEADING INFORMATION
                                  LAND TAX ASSESSMENT ACT 2002
                                           SECTION 23
    RESIDENTIAL EXEMPTION - CONTINUED EXEMPTION AFTER DEATH OF RESIDENT


The Land Tax Assessment Act exempts land from assessment if it is used as the owner’s primary
residence (used solely or principally as the owner’s sole or principal place of residence) on 30 June in the
financial year before the year of assessment.
The Act also provides for this exemption to be extended for a maximum of one year of assessment
following the owner’s death, subject to certain qualifications.

Under Section 23 of the Land Tax Assessment Act 2002, private residential property owned by the executor or
administrator of an individual’s estate is exempt, but only for the assessment year following the financial year in
which the individual died, if

   the individual’s primary residence was, or would have been exempt, if they had owned the property and had
    been using it as their primary residence on 30 June before their death;

   the executor or administrator is the owner of the property at midnight 30 June in the financial year in which the
    individual died; and

   the estate of the deceased person does not derive any rent or other income from the property between the
    date of the individual’s death and the end of the assessment year.

Exemption may be allowed in advance if no rent or other income has been derived from the property since the
30 June following the individual’s death, and the executor or administrator advises the Commissioner that the
estate is not expected to derive rent or other income from the property in the assessment year.

The Commissioner must be notified within three (3) months after the end of the assessment year if rent or other
income is subsequently derived. Failure to do so may attract a penalty of $5,000.

If the estate does derive rent or other income from the property in the assessment year, the property will be
subject to reassessment.
Where the individual’s occupation of the property previously gave rise to a partial exemption, the exemption
allowed is limited to the same extent.

Need more information?
Telephone:                                 (08) 9262 1200
                                                                            Checklist √ have you:
Country Callers:                           1300 368 364                        Completed all the particulars on
(local call charge)
                                                                                this form
                                                                               Attached a copy of the Will or
Facsimile:                                 (08) 9226 0837
                                                                                Death Certificate if resident died
                                                                                intestate
Email:                                     landtax@dtf.wa.gov.au               Signed the Declaration

Website:                                   www.osr.wa.gov.au

Please return completed form to:           Office of State Revenue
                                           GPO Box T1600
                                           Perth WA 6845