43D
In forcePersons must notify Commissioner of change in circumstance—section 43 exemption
Chapter 2Transactions concerning dutiable property
Part 5Exemptions and concessional rates of duty
Division 3Other general exemptions and concessions
43D Persons must notify Commissioner of change in circumstance—section 43 exemption
(1)
A person who has received an exemption under section 43 must lodge a written notice with the Commissioner within 30 days after becoming aware of any circumstances that may result in the residence requirement not being complied with.
(2)
A failure of the person to comply with subsection (1) does not affect the Commissioner's power to exercise a discretion under section 43B or to reassess duty under section 43C.
S. 44 amended by No. 27/2001 s. 3(Sch. 1 items 2.5, 2.6), substituted by No. 84/2006 s. 5.
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