PROPERTY OWNED BY EXECUTOR OR ADMINISTRATOR

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					                                                                                               LTAA (2002): SECTION 22

                                                      LAND TAX
                     APPLICATION FOR RESIDENTIAL EXEMPTION
                 PROPERTY OWNED BY EXECUTOR OR ADMINISTRATOR
                        BENEFICIARY WITH RIGHT TO RESIDE
IMPORTANT
     Please read notes overleaf
                                                                         Land Tax Client ID:
     Ensure a copy of the will is sent with this application
                                                                                  (as shown on notice of assessment)
PROPERTY ON WHICH EXEMPTION IS CLAIMED
Land Identity                               Address of Residence
(shown on notice of assessment)




REGISTERED OWNER(S):




ESTATE DETAILS:

1. Name of deceased

2. Date of death                                                         /         /

3. Has probate been granted to the
       executor/administrator?

4. Names of owners who do not hold the land upon
       trust as an executor or administrator

    5. Year(s) of assessment for which exemption is sought

    6. Names of individuals identified in the will, who use the land as
       their primary (sole or principal) residence

    7. Is the land used for any purpose other than as a private
       residence? (If YES, give details)


                                                     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 declaration is made: ...........................................................……………………………….
                                                         (eg. As Executor, Executrix, Agent, Trustee etc)

Signed: …………………………………………………..………….                                      Date: ……..….… / …………… / …….……..
Daytime Contact Telephone Number: (             ) ……………………                   E-mail address: ………………………………...


           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 22
                    RESIDENTIAL EXEMPTION - PRIVATE RESIDENTIAL PROPERTY
   OWNED BY EXECUTOR OR ADMINISTRATOR - BENEFICIARY WITH RIGHT TO RESIDE

Section 22 of the Land Tax Assessment Act 2002, provides that private residential property is exempt for an
assessment year if, at midnight on 30 June in the previous financial year -

    (a) it is owned by an executor or administrator of a will as trustee; and
    (b) an individual identified in the will -
          (i) is entitled under the will to the property as a tenant for life; or
          (ii) has a right under the will to use the property as a place of residence -
               (I) for as long as he or she wishes; or
               (II) for a fixed or ascertainable period,
                    whether or not the individual is or may become entitled under the will to ownership of all or part of the
                    property at some future time; and
    (c) the individual uses the property as his or her primary residence.

To be eligible for exemption for the 2012-2013 assessment year, the individual must have been using the land as their
primary residence as at midnight 30 June 2012.


NOTES TO THIS APPLICATION
Note 1:     Under Section 8 of the Administration Act 1903 - upon the grant of probate or administration, all real and
            personal estate in WA of a deceased person, shall as from the date of death, pass to and become vested in
            the executor to whom probate has been granted, or administrator for all the estate and interest of the
            deceased; i.e.
               On testacy or partial intestacy, in the executor or administrator with the will annexed; and
               On intestacy, in the administrator.
Note 2:     Where the land is owned by an executor or executors and other persons, or part of the land is occupied for
            non-exempt purposes, under section 18 of the Land Tax Assessment Act 2002, a proportionate exemption
            will apply.
Note 3:     Exemption can only be applied retrospectively for the 5 years from the date of the original assessment.
Note 4:     A copy of the will is required to be sent with this application.

Need more information?
Telephone:                                (08) 9262 1200                       Checklist √ have you:
                                                                                Completed all the particulars on this form
Country Callers:                          1300 368 364                          Attached a copy of the Will, Probate or
(local call charge)                                                              Letters of Administration
                                                                                Signed the Declaration


Facsimile:                                (08) 9226 0837

Web Enquiry:                              www.osr.wa.gov.au/landtaxenquiry

Website:                                  www.osr.wa.gov.au/landtax

Please return completed form to:          Office of State Revenue, GPO Box T1600, PERTH WA 6845
                                          or as an attachment via our Web Enquiry.

				
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