94Reconsideration of postponed land tax

94 Reconsideration of postponed land tax (1) This section applies if the Board directs the Commissioner to postpone the payment of land tax under section 93(2)(a). (2) The Board must reconsider the application for relief as soon as convenient after the date to which the payment of the land tax was postponed. (3) If, at the time of reconsideration, the Board is satisfied that the grounds for the application are still made out in relation to the amount of land tax postponed, the Board may direct the Commissioner to— (a) waive the payment of the postponed amount of land tax either wholly or in part; and (b) make a reassessment of the land tax. Division 3—Land Tax Hardship Relief Board