Land tax in Western Australia is imposed under section 5 of the Land Tax Assessment Act 2002 (WA). Section 7 of the Taxation Administration Act 2003 (WA) gives power to the commissioner to deal with taxation matters.

The land tax threshold in Western Australia is as follows:

From Up To Rates 
$0

$300,000

Nil 
$300,000

$1,000,000

0.11 cent for each $1 in excess of $300,000
$1,000,000

$2,200,000

$770 + 0.58 cent for each $1 in excess of $1,000,000 
$2,200,000

$5,500,000

$7,730 + 1.51 cents for each $1 in excess of $2,200,000
$5,500,000

$11,000,000

$57,560 + 1.80 cents for each $1 in excess of $5,500,000
$11,000,000

and upwards

$156,560 + 2.67 cents for each $1 in excess of $11,000,000