sec.40Cessation of right to apply

### sec.40 Cessation of right to apply This section provides for when a person loses the right to make, or continue with, a deduction application for land. If the person ceases to be the owner of the land all of the right is lost. However, subsection (2) does not apply— if the cessation is a transmission by death from the person to the person’s personal representative; or for a transfer from one joint tenant to another; or for a transfer by right of survivorship. If the person ceases to be an owner of a part of the land, the right is lost for that part. In this section, a reference to cessation of ownership includes cessation because of— for cessation in relation to part of the land—the compulsory acquisition of the part; or for cessation in relation to all of the land—the compulsory acquisition of all of the land. For this section, a person does not cease to be the owner of land while the person continues to be, whether jointly or severally, seised or possessed of or entitled to any estate or interest in the land. (sec.40-ssec.1) This section provides for when a person loses the right to make, or continue with, a deduction application for land. (sec.40-ssec.2) If the person ceases to be the owner of the land all of the right is lost. (sec.40-ssec.3) However, subsection (2) does not apply— if the cessation is a transmission by death from the person to the person’s personal representative; or for a transfer from one joint tenant to another; or for a transfer by right of survivorship. (sec.40-ssec.4) If the person ceases to be an owner of a part of the land, the right is lost for that part. (sec.40-ssec.5) In this section, a reference to cessation of ownership includes cessation because of— for cessation in relation to part of the land—the compulsory acquisition of the part; or for cessation in relation to all of the land—the compulsory acquisition of all of the land. (sec.40-ssec.6) For this section, a person does not cease to be the owner of land while the person continues to be, whether jointly or severally, seised or possessed of or entitled to any estate or interest in the land. - (a) if the cessation is a transmission by death from the person to the person’s personal representative; or - (b) for a transfer from one joint tenant to another; or - (c) for a transfer by right of survivorship. - (a) for cessation in relation to part of the land—the compulsory acquisition of the part; or - (b) for cessation in relation to all of the land—the compulsory acquisition of all of the land.