Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts6. After section 22B of the Principal Act the following sections are inserted:
“22BA. (1) Paragraphs 22B (1) (a) and (b) do not apply in respect of a parcel of land unless—
(a) the person who was the owner on the relevant prescribed date has applied in writing to the Commissioner for the parcel to be treated as exempt from land tax;
(b) the application sets out the grounds on which it is made;
(c) the owner has furnished the Commissioner with such further information (if any) as the Commissioner requests for the purpose of determining whether the parcel is exempt from land tax; and
(d) an instrument referred to in paragraph (2) (a) relating to the parcel is in force.
“(2) After considering the application, the Commissioner shall—
(a) if satisfied that paragraph 22B (1) (a) or (b), as the case requires, applies—by instrument, declare that the parcel is exempt from land tax; or
(b) if not so satisfied—notify the owner in writing of the reasons why he or she is not so satisfied and that the parcel is not exempt from land tax.
“(3) If the Commissioner revokes an instrument referred to in paragraph (2) (a), he or she shall cause notice in writing of the revocation to be served on the owner of the relevant parcel of land.
“22BB. The owner of a parcel of land leased for residential purposes that is exempt from land tax shall, within 30 days, notify the Commissioner in writing of any change in circumstances in relation to that land which, if it had occurred on the last prescribed date, would have resulted in the parcel not being exempt from land tax.
“22BC. (1) Where the Commissioner believes on reasonable grounds that a person is able to give information or produce documents that may be used for the purpose of ascertaining or assessing the liability of a person for land tax, the Commissioner may, by notice in writing served on that person, require the person—
(a) to give any such information to the Commissioner within the time and in the manner specified in the notice;
(b) to attend before the Commissioner or another person specified in the notice at a specified time and place (being a time and place that are reasonable in the circumstances) and to answer questions for that purpose; or
(c) to produce any such document to the Commissioner or another person specified in the notice, in accordance with that notice.
“(2) The Commissioner or another person before whom a person is required to attend may require evidence to be given on oath or by affirmation, and for that purpose the Commissioner or the other person may administer an oath or affirmation.
“22BD. (1) A person is not excused from giving information, answering a question or producing a document in compliance with a notice served under section 22BC on the ground that the giving of the information, the answering of the question or the production of the document might tend to incriminate the person.
“(2) The information, answer or document obtained under subsection (1), or any information, document or thing obtained as a direct or indirect consequence of that information, answer or document, is not admissible in evidence against the person in proceedings other than proceedings for an offence under this Act or for the recovery of land tax.”.