105Occupancy requirements – Commissioner may reassess

105 Occupancy requirements – Commissioner may reassess earlier conveyance (1) This section applies if, before 3 May 2011, duty was assessed on a conveyance of land on the basis that the conveyee or conveyees was or were not entitled to a home incentive concession or rebate merely because of a failure to satisfy an occupancy requirement. (2) On application by the conveyee or conveyees, the Commissioner may: (a) exercise the Commissioner's powers under sections 89, 89A and 90; and