115DVacancy fee liability—vacancy fee return

#### 115D Vacancy fee liability—vacancy fee return (1) Within 30 days after the end of the vacancy year for a dwelling on the land, the person must give a vacancy fee return to the Commissioner of Taxation for the dwelling, in accordance with subsection (2). Civil penalty: 500 penalty units. (2) The return must be in the approved form within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953. (3) If the Commissioner of Taxation is satisfied that the person has contravened subsection (1), the person is taken to be liable to pay a vacancy fee in relation to the dwelling under section 115C regardless of the number of days during the vacancy year on which the dwelling is residentially occupied. > Note: This section has no application to the person if the person has disposed of his or her interest in the land before the end of the vacancy year. Person holds the interest jointly with one or more other foreign persons (4) Subsection (1) ceases to apply to the person for the vacancy year and the dwelling on the land if: (a) the person holds the interest in land jointly with one or more other foreign persons (whether or not the first‑mentioned person also holds the interest jointly with one or more other persons who are not foreign persons); and (b) this Division also applies in relation to that other foreign person, or those other foreign persons, for the dwelling on the land; and (c) that other foreign person, or at least one of those other foreign persons, both: (i) has a vacancy year for the dwelling that is the same as the first‑mentioned person’s vacancy year; and (ii) complies with subsection (1) for that vacancy year and the dwelling.