Land Tax Act 2004

The commissioner may allow a person to lodge an application after the 2‑year period mentioned in section 11D (Exemption after death of owner).

The person must state fully and in detail, in writing, the circumstances concerning and the reasons for the failure to make the application within the 2‑year period.

The commissioner may, after considering the circumstances concerning and the reasons for the failure to make the application within the period—

if satisfied that it is just and fair for the application to be lodged after the period—give permission unconditionally or subject to conditions; or

refuse permission.

The commissioner must tell the person, in writing, of the decision under subsection (3) and—

if the commissioner gives permission subject to a condition—state the condition; or

if the commissioner refuses permission—state the reasons for the refusal.

Under s 38 and the Taxation Administration Act, s 108, the commissioner must also give the person a reviewable decision notice in relation to a decision to—

give permission subject to a condition; or

refuse permission.

Under s 14 the commissioner must be told within 30 days if there is a change in circumstances that would cause land tax to become payable for the parcel.