Commercial landlord land tax grants
The State Government has set aside $100 million for land tax relief grants to be paid to commercial landlords.
To be eligible, commercial landlords must provide rent relief that equates to a minimum of three months' rent and freeze outgoings to small businesses that have suffered at least a 30 per cent reduction in turnover due to COVID-19.
Grants equivalent to 25 per cent of the landlord's land tax bill for 2019 20 for the property in which an eligible tenant is provided relief will be paid to landlords.
For information on eligibility criteria and how to apply, see the Small Business Development Corporation website at http://www.smallbusiness.wa.gov.au
For more information, see the Premier's media statement 'New $154.5 million relief package to support tenants, landlords and construction industry'.
The due date for payment is provided on your Notice of Assessment.
Pay by credit card, directly from your bank account, by cheque or through the Online Services Portal. See below for information about these payment methods.
If your assessment is incorrect, notify us before the due date. If we find your assessment to be incorrect, we will provide you with a new Notice of Assessment with new dates for payment.
How to pay
Pay by credit card
Pay by MasterCard or Visa card using our online land tax payment facility or by phoning 1300 133 676. It may take up to 3 business days for your payment to be processed.
A non-refundable card administration fee will apply to all credit or debit card payments.
Pay by BPay
Contact or log in to your bank, credit union or building society to make your land tax payment from your cheque or savings account. See your assessment notice for details. It may take up to 3 business days for your payment to be processed.
Land Tax Biller Code: 747097
Pay by cheque
Make cheques payable to 'Commissioner of State Revenue'
Office of State Revenue
GPO Box H572
PERTH WA 6841
Online Services Portal
Use the land tax online services portal to view your land holdings, account details, valuation history and make a payment.
You can also apply for a residential exemption or extension of time to make a payment. If you are already logged in to the portal, your details will be pre-populated within the application form.
When to pay
Show moreThese payment options are outlined on your Notice of Assessment.
Option 1 - One payment
Pay your land tax in full by the first instalment date. You will receive a three per cent discount.
Option 2 - Two payments
Pay your land tax in two instalments. You will not receive the discount and there is no additional charge for paying in two instalments.
Option 3 - Three payments
Pay your land tax in three instalments. You will not receive the discount and there is an additional two per cent charge for paying in three instalments.
What if I can't pay by the due date?
Show moreApply online to extend the time for paying land tax or to pay by instalments. If you are already logged in to the land tax online services portal, your details will be pre-populated within the application form.
If a payment arrangement is approved
- interest at the prescribed rate will be charged and
- a memorial may be lodged to prevent dealings on the land.
You will incur late payment penalties if you apply for a payment arrangement after the due date for payment.
If you don't make a payment under a payment arrangement, the arrangement will be revoked and all of the outstanding tax (and interest) becomes due.
The payment arrangements ruling outlines the Commissioner’s discretion to approve arrangements for extending the time to pay tax and making payment of outstanding tax by instalments.
To complete the application, you may need to provide
- assessment advice
- invoice or notice issued by the Office of State Revenue
- income and expenditure for the taxpayers that are responsible for payment of the liability
- copies of bank statements, balance sheets, profit and loss statements and any supporting financial documents for the last two years
- a projection of cash flow on a month-by-month basis that covers the period of the instalment proposal
In certain circumstances, we may waive the payment of tax.
What happens if I don't pay?
Show moreIf you have chosen to pay by instalments and don't pay the required amount by the due date, you can't continue to pay by instalments. The full assessed amount plus any penalty tax imposed for late payment must be paid by the due date shown on the Notice of Revocation of Instalment Arrangement.
See information about unintended underpayments and late payments.
We may also
- issue you with a summons
- lodge a memorial against the land title prohibiting transfer of the land and
- in certain circumstances, arrange for the sale of the land to recover any unpaid taxes.
If legal action is required, the cost of the action is added to the amount payable.
If a memorial is lodged against the land, the Commissioner may withdraw the memorial or provide consent to deal on the land if the whole amount has not been paid.