sec.39Who may apply

### sec.39 Who may apply An owner of land may apply to the valuer-general for a site improvement deduction (a deduction application ). Also, if an individual who is the owner of land dies, the individual’s personal representative may make a deduction application for the land. A deduction application may be made whether or not— the land is developed land; or the land previously had buildings on it that have been demolished. This section applies subject to section 40 . See also section 280 (Deduction application can not be made if offset applied). (sec.39-ssec.1) An owner of land may apply to the valuer-general for a site improvement deduction (a deduction application ). (sec.39-ssec.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. (sec.39-ssec.3) A deduction application may be made whether or not— the land is developed land; or the land previously had buildings on it that have been demolished. (sec.39-ssec.4) This section applies subject to section 40 . See also section 280 (Deduction application can not be made if offset applied). - (a) the land is developed land; or - (b) the land previously had buildings on it that have been demolished.