92Relief granted by the Commissioner

92 Relief granted by the Commissioner (1) The Commissioner may grant relief from the liability to pay land tax to a taxpayer on application under section 91 if the Commissioner is satisfied that the grounds for the application are made out. S. 92(2) repealed by No. 48/2025 s. 38(1). (3) In granting relief, the Commissioner may— (a) waive the payment of the land tax either wholly or in part; (b) make a reassessment of the land tax; S. 92(3)(c) amended by No. 48/2025 s. 38(2). (c) impose any conditions on the grant of relief that the Commissioner considers appropriate.