Land Tax is an annual tax based on the ownership and usage of land owned at midnight on 30 June. It is levied in respect of the financial year immediately following that date.
In general, Land Tax is not levied on the property if it is your principal place of residence.
Link to the State Law Publisher - Land Tax Assessment Act 2002 (Please note State Law Publishers disclaimer).
For the purpose of administering WA taxation laws, we exchange information with other state revenue offices and the Australian Taxation Office to assist the proper identification and accurate assessment of taxation liabilities.
This sharing of information is carried out in accordance with section 114 of the Taxation Administration Act 2003 (WA), similar legislation in other States/Territories and under Table 4 of Section 355-65 of Schedule 1 of the Commonwealth Taxation Administration Act 1953.