43DPersons must notify Commissioner of change in circumstance—section 43 exemption

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.