Victorian Current Acts

LAND TAX ACT 2005 - SECT 95

    (1)     There is to be a Land Tax Hardship Relief Board.

    (2)     The Board consists of the following 3 members—

        (a)     the Secretary to the Department of Treasury and Finance or his or her nominee;

        (b)     the Commissioner or his or her nominee;

        (c)     a person selected by the Commissioner or his or her nominee from a panel of 3 persons appointed by the Governor in Council on the recommendation of the Minister.

    (3)     Before making a recommendation under subsection (2)(c), the Minister must consult with organisations that, in the Minister's opinion, represent persons engaged in the practice of law or accountancy or the valuation of land.

    (4)     The Board may regulate its proceedings as it thinks fit.

Part 6—Security, recovery and enforcement

Division 1—Security for land tax