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South Australia was the first Australian state to introduce a land tax, based on the unimproved capital value of land, in 1884. [6] [7] In 1910, George Allen (first secretary to the Treasury) founded the Land Tax Office to service land taxes at the federal level as a form of wealth tax and as a means to break up large tracts of underutilised land.
Local government areas of the Perth metropolitan region. The Metropolitan Region Scheme (MRS) provides the legal basis for land use planning within the Perth metropolitan region. It classifies land into broad zones and reservations and is administered by the Western Australian Planning Commission. It is one of three regional schemes in Western ...
The Survey Office of Western Australia commenced as early as 1829, making the succeeding agency, the Department of Lands and Surveys, one of the oldest government agencies in Western Australia. [1] [2] Department of Lands and Surveys - (DOLS) - 1 January 1890 - 1 July 1986; Department of Land Administration - (DOLA) - 1 July 1986 - 1 July 2003
The Western Australian Land Information Authority operates under the business name of Landgate. [2]Formerly known as the Department of Land Information (DLI), the Department of Land Administration (DOLA) and the Department of Lands and Surveys (DOLS), it is the statutory authority responsible for property and land information in Western Australia.
The Western Australian Planning Commission (WAPC) is an independent statutory authority of the Government of Western Australia that exists to coordinate strategic and statutory planning for future urban, rural, and regional land use. [1] The WAPC fulfils various statutory responsibilities first established in 1955. [2]
In 2017, a departmental reorganisation led to the consolidation of all state government land use and heritage responsibilities under a single Department of Planning, Lands and Heritage. [8] The department currently exercises various planning decision-making responsibilities under delegation from the Western Australian Planning Commission.
The government introduced the first federal tax laws – the Bank Notes Tax Act 1910, the Land Tax Act 1910 and the Land Tax Assessment Act 1910 – to break up the large estates. [4] George McKay was appointed the first Commissioner of Land Taxation on 11 November 1910. [4]
By revenue, property taxes represent 4.5% of total taxation in Australia. [82] A government report [83] in 1986 for Brisbane, Queensland advocated an LVT. The Henry Tax Review of 2010 commissioned by the federal government recommended that state governments replace stamp duty with LVT. The review proposed multiple marginal rates and that most ...