The Western Australian Parliament passed a bill that extends the land tax exemption for homeowners affected by construction delays.
The Western Australian Parliament passed the Land Tax Assessment Amendment (Residential Construction Exemptions) Bill 2023, which extends the land tax exemption for homeowners affected by construction delays who started building or refurbishing a home between 1 July 2020 and 30 June 2023.
The bill provides two temporary exemptions for eligible homeowners (both of which can be extended for another year in “exceptional circumstances”):
Homeowners who are eligible for one of the new temporary exemptions and have already paid land tax will be eligible for a refund.