Australian Capital Territory Numbered Acts

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REVENUE LEGISLATION AMENDMENT ACT 2015 (NO. 49 OF 2015) - SECT 23

New section 30A

insert

30A     Remission of land rent

    (1)     The Minister may remit the land rent, or part of the land rent, payable for a lease 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)     A guideline is a disallowable instrument.

Note     A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act

.

Part 5     Land Tax Act 2004



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