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LAND TAX ACT 2005 - SECT 93 Relief granted by the Board

LAND TAX ACT 2005 - SECT 93

Relief granted by the Board

    (1)     The Board may grant relief from the liability to pay land tax to a taxpayer on application under section 91 if the Board is satisfied that the grounds for the application are made out.

    (2)     If the Board decides to grant relief, it may direct the Commissioner to make a reassessment of the land tax and—

        (a)     postpone the payment of the land tax either wholly or in part until whichever of the following occurs first—

              (i)     the date the land is sold;

              (ii)     the expiration of a specified period of up to 5 years from the date the taxpayer applies for relief; or

        (b)     waive the payment of the land tax either wholly or in part.

    (3)     The Board may grant relief subject to any conditions that the Board considers appropriate.