Queensland Consolidated Acts

LAND VALUATION ACT 2010 - SECT 39

39 Who may apply

(1) An owner of land may apply to the valuer-general for a site improvement deduction (a
"deduction application" ).

(2) Also, if an individual who is the owner of land dies, the individual’s personal representative may make a deduction application for the land.

(3) A deduction application may be made whether or not—

(a) the land is developed land; or

(b) the land previously had buildings on it that have been demolished.

(4) This section applies subject to section 40 .

Note—

See also section 280 (Deduction application can not be made if offset applied).