Australian Capital Territory Consolidated Acts

LAND TAX ACT 2004 - SECT 36

    (1)     The commissioner may remit all or part of an amount of interest payable by a person in relation to land tax if the commissioner is satisfied that it is fair and reasonable having regard to—

        (a)     any circumstances that contributed to the delay in payment of the land tax; or

        (b)     any other relevant matter.

    (2)     The Minister may make guidelines for the exercise of a function under this section.

    (3)     Guidelines are a disallowable instrument.

Note     A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.