Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) This section applies if, on the 1 st day of a quarter, a parcel of residential land is owned by an individual (the owner ) and rented by a tenant.
(2) The owner may apply in writing to the commissioner for a declaration that the parcel of land be treated as exempt from land tax on compelling compassionate grounds.
(3) The application must set out the grounds on which it is made.