34
CurrentExemption from land tax
Part 5Exemptions, remissions and certain interest payments
34 Exemption from land tax
(1)
The Minister may exempt the owner of a parcel of land from payment of land tax owing for any period in relation to the parcel, or from payment of a stated part of the land tax.
(2)
An exemption is a notifiable instrument.
(3)
The Minister may make guidelines for the exercise of a function under this section.
(4)
Guidelines are a disallowable instrument.
This Act’s bill:Explanatory statementSecond reading speech
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