88GLand that cannot be used or developed for residential purposes

88G Land that cannot be used or developed for residential purposes (1) Land referred to in section 34B(2B) is exempt from vacant residential land tax if the Commissioner is satisfied that the land cannot be used or developed for residential purposes. (2) For the purposes of subsection (1), the Commissioner may have regard to the following— (a) any physical attributes of the land which render it incapable of use or development for residential purposes, including any of the following— (i) the size and shape of the land; (ii) the natural features of the land; (iii) the environmental condition of the land; (b) any matter which prohibits the lawful use or development of the land for residential purposes, including any of the following— (i) the planning scheme which applies to the land; (ii) a restrictive covenant which applies to the land; (iii) an environmental action notice, improvement notice or prohibition notice issued in respect of the land under the **Environment Protection Act 2017**. Part 5—Relief from or postponement of land tax Division 1—Preliminary 89 Definition In this Part, ***Board*** means the Land Tax Hardship Relief Board referred to in section 95.