15Provisions as to the remission, &c., of land tax in certain cases

15 Provisions as to the remission, &c., of land tax in certain cases

Where –

(a) any building or structure on land in respect of which land tax is payable under the Land and Income Taxation Act 1910 was destroyed or damaged by the fires;

(b) the amount of the land tax payable in respect of that land for the financial year ending on the thirtieth day of June 1967 has not been paid; and

(c) the Commissioner of Taxes is satisfied that the owner of that land would suffer hardship if he were required to pay the amount of that tax within the time for payment thereof prescribed by that Act –

the Commissioner may remit the amount of the tax payable in respect of that land for that financial year or may extend the time for the payment thereof until such date as he considers reasonable in the circumstances.