115DAVacancy fee liability—false or misleading vacancy fee return

#### 115DA Vacancy fee liability—false or misleading vacancy fee return (1) A person who gives a vacancy fee return to the Commissioner of Taxation for the purposes of subsection 115D(1) must ensure that the return does not contain information that is false or misleading in a material particular. Civil penalty: 500 penalty units. (2) To avoid doubt, for the purposes of subsection (1), information or documents may be false or misleading in a material particular because of the omission of a matter or thing.