Rate exemptions in WA may be broader than you think

Under section 6.26(1) of the Local Government Act 1995 (WA) ("the Act"), rates must be paid on all land unless specifically exempted under the Act.

Generally, exempted land falls into the following categories:

1. Crown land;
2. land used for public facilities or purposes, and land vested in public authorities and bodies;
3. land used by a religious body;
4. land used by private schools;
5. land vested in trustees for agricultural or horticultural show purposes; and
6. land used exclusively for charitable purposes.

At first glance, many of these exemptions appear fairly self-explanatory; however, as is frequently the case with statutory interpretation, Courts and Tribunals will scrutinise commonplace words and phrases so that their meaning is often quite different to what might be ordinarily understood.