35
CurrentRemission of land tax
Part 5Exemptions, remissions and certain interest payments
35 Remission of land tax
(1)
The Minister may remit the land tax, or part of the land tax, payable for a parcel of land if the Minister is satisfied that it is fair and reasonable in the circumstances.
(2)
The Minister may make guidelines for the exercise of a function under this section.
(3)
Guidelines are a disallowable instrument.
This Act’s bill:Explanatory statementSecond reading speech
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