House of Assembly - Fifty-Fourth Parliament, Second Session (54-2)
2021-11-30 Daily Xml

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Answers to Questions

Land Tax

789 The Hon. S.C. MULLIGHAN (Lee) (23 September 2021). As at 22 September 2021, how many landowners have applied for land tax relief under the land tax transition fund:

(a) How many have been approved?

(b) What is the total value of the approved relief?

(c) How many people have applied for land tax deferrals?

(d) What is the value of these deferrals?

The Hon. S.S. MARSHALL (Dunstan—Premier): I have been advised:

As at 12 November 2021:

There have been 146 land tax transition fund applications approved and processed for the 2020-21 financial year.

The total value of ex gratia journals processed for these 146 applications is $1,071,802.26.

The land tax transition fund provides relief to taxpayers who have had an increase in their 2020-21, 2021-22 or 2022-23 land tax assessment as a result of the changes to aggregation which came into effect from the 2020-21 land tax year (subject to certain criteria). The transition fund provides actual relief/reduction in a taxpayer's liability, not a deferral of a tax liability.

As part of the government’s response to COVID-19, a separate measure allowing businesses and individuals to defer land tax payments was introduced. Taxpayers paying land tax quarterly in 2019-20 could choose to defer their third and fourth 2019-20 quarterly instalment payments for up to six months from the due date of the third instalment. This was available to all taxpayers and they did not need to apply for the relief.