s 41

Making deduction application

In force

(1)

A deduction application may be made—

(a)

as an objection ground for an objection, in the way provided for under section 113; or

(b)

at any other time in the approved form.

(2)

In either case, the application must—

(a)

state the following—

(i)

full details of the site improvements the subject of the application, including the cost of the works for the improvements;

(ii)

who carried out the works;

(iii)

when the works were finished; and

(b)

be accompanied by—

(i)

evidence that the applicant paid for the improvements in the last 12 years and when the payment was made; and

(ii)

all documents in the applicant’s possession or control relating to the cost of the works for the improvements.

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