Australian Capital Territory Consolidated Acts

LAND RENT ACT 2008 - SECT 10

    (1)     An application for discounted land rent must be made to the commissioner.

Note     If a form is approved under the Taxation Administration Act, s 139C for this provision, the form must be used.

    (2)     An application must include—

        (a)     evidence of the income of each lessee—

              (i)     for the year before the application is made; and

              (ii)     for the year in which the application is made; and

        (b)     details of any real property owned by each lessee.

    (3)     An application may be made—

        (a)     before the grant of the lease; or

        (b)     at any time during the term of the lease.