115DA
CurrentVacancy fee liability—false or misleading vacancy fee return
Part 6AVacancy fees for foreign acquisitions of residential land
Division 2Vacancy fees: liability
115DA Vacancy fee liability—false or misleading vacancy fee return
(1)
A person who gives a vacancy fee return to the Commissioner of Taxation for the purposes of subsection 115D(1) must ensure that the return does not contain information that is false or misleading in a material particular.
Civil penalty: 500 penalty units.
(2)
To avoid doubt, for the purposes of subsection (1), information or documents may be false or misleading in a material particular because of the omission of a matter or thing.
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