16J
CurrentNotice of change in certain circumstances
Part 2Land tax
Division 1AForeign investor land tax
16J Notice of change in certain circumstances
An owner of land must, within 30 days after one or more of the following changes occur, notify the Commissioner in writing of the change:
the owner of land ceases to be liable to pay foreign investor land tax, under this Division, in respect of the land;
the owner of land becomes liable to pay foreign investor land tax, under this Division, in respect of the land.
Fine not exceeding 10 penalty units.
This Act’s bill:Explanatory notesSecond reading speech
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