📘 Land Tax Assessment Amendment (Build-to-Rent) Act 2024
022 of 2024Assented 15 May 2024
This Act amends the Land Tax Assessment Act 2002 to provide land tax exemptions for eligible build-to-rent developments in Western Australia. It defines the requirements for these exemptions and outlines circumstances for their application and cessation.
Impact
Developers and owners of build-to-rent properties in WA will be affected, potentially reducing their land tax liabilities if they meet the exemption criteria. Tenants may benefit from increased housing supply. The State Revenue Office will administer the new exemptions.
Sectors
constructionhousingfinanceplanning
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