103D
In forceAcquisition of land use entitlement
Chapter 3Certain transactions treated as transfers
Part 5Acquisition of land use entitlementsby allotment of shares or issue of units
103D Acquisition of land use entitlement
(1)
A person who acquires a land use entitlement by an allotment of shares or an issue of units must lodge a statement (an acquisition statement) with the Commissioner in respect of the entitlement.
S. 103D(2) amended by No. 69/2011 s. 22.
(2)
The statement must be lodged within 30 days after the entitlement is so acquired.
S. 103E inserted by No. 46/2004 s. 13.
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