WA Land Tax Exemption for Settlement Land (ILUA)

Land Tax Assessment Amendment (Native Title Settlement Exemptions) Bill 2025

20 Aug 2025: This bill has passed its first house and is now before the second house for its own debate.

Legislative Assembly

Legislative Council

Assent

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Topics

Indigenous affairs Indigenous rights land ownership land tax tax exemptions

Links to official parliament websites

Official page: progress through parliament

Effects of this bill

If this bill passes, it means that:

Settlement land is exempt from land tax for an assessment year.
The land must be part of a settlement Indigenous Land Use Agreement (ILUA) at midnight on 30 June of the previous financial year.
The land must be owned by a settlement landholder.
Regulations define which ILUAs qualify for the exemption; the State must be a party to the agreement.
The agreement must require the State to provide compensation for the loss or surrender of native title rights.
Regulations define who qualifies as a settlement landholder.
The Treasurer must be satisfied that a person has a sufficient connection to the ILUA before recommending they be listed as a landholder.

The Debate

What different members said when this bill was debated:

Matthew Swinbourn ALP

“I move: That the bill be now read a second time. The bill amends the Land Tax Assessment Act 2002 to exempt land transferred or granted under the South West Native Title Settlement from land tax from the 2025–26 assessment year. The exemption will also be available to land transferred under other similar native title settlements as they arise.”

Official source →

David Michael ALP

“I move: That the bill be now read a second time. The bill amends the Land Tax Assessment Act 2002 to exempt land transferred or granted under the South West Native Title Settlement from land tax from the 2025–26 assessment year. The exemption will also be available to land transferred under other similar native title settlements as they arise.”

Official source →