Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) A person who is the owner of a parcel of land may apply to the commissioner for a deferral under section 47 (a deferral determination ).
Note If a form is approved under the Taxation Administration Act, s 139C for the application, the form must be used.
(2) This division does not prevent the owner of a parcel of land who has received a rebate for rates under division 7.3 from making an application under this section.