LAND TAX ACT 2005 - SECT 69 Application for exemption under section 66, 67 or 68

LAND TAX ACT 2005 - SECT 69

To obtain an exemption from land tax under section 66, 67 or 68, the owner of the land must—

        (a)     apply to the Commissioner for an exemption under the section; and

        (b)     give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under the section.

S. 70 amended by No. 69/2011 s. 33, substituted by No. 40/2014 s. 24.