Decision on compassionate application
13 Decision on compassionate application
On receiving an application under section 12 by the owner of a parcel of land, the commissioner must—
if satisfied that the owner is temporarily absent because of compelling compassionate reasons and the parcel is not a parcel to which subsection (2) relates—exempt the parcel from land tax; or
in any other case—refuse to exempt the parcel from land tax.
The commissioner must not exempt a parcel of land under this section if—
a person carries on business as the proprietor of a boarding house on the parcel; or
the parcel is leased to a corporation or trustee.
An exemption under subsection (1) in relation to a parcel of land must state that the parcel is exempt from land tax for a stated period of 2 years or less.
A notice of refusal under subsection (1) (b) must give reasons why the commissioner is not satisfied that the parcel should be exempt from land tax under this section.
The commissioner may, by notice given to the owner of the parcel of land, revoke an exemption under this section if satisfied that the parcel should no longer be exempted.
In this section:
land tax includes a foreign ownership surcharge.
This Act’s bill:Explanatory statementSecond reading speech
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