The WA Office of State Revenue (OSR) has recently issued the following Revenue Ruling and Commissioner’s Practice:
- LT 1.2 (Withdrawal of memorials and consent to deal on land) – this Ruling identifies the circumstances in which the Commissioner will provide a withdrawal of a memorial or consent to deal on land where the whole of the land tax secured by the charge has not been paid. Applies from 16 September 2014.
- FHOG 7.0 (Substantially renovated homes) – this Commissioner’s Practice details the factors the Commissioner will take into consideration when determining whether a home is a substantially renovated home for the purposes of the first home owner grant (FHOG). Applies from 16 September 2014.
[LTN 194, 8/10/14]