115EVacancy fee liability—notice of liability for vacancy fee

#### 115E Vacancy fee liability—notice of liability for vacancy fee (1) The Treasurer or the Commissioner of Taxation must give written notice to a person liable to pay a vacancy fee for a dwelling in relation to a vacancy year of the amount of the fee, and the reasons why the person is liable to pay the fee. > Note: Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons. (2) If the Treasurer decides to waive or remit all of the vacancy fee under section 115H, reasons for the waiver or remission are not required to be given under subsection (1). (3) A notice given to a person by the Treasurer or the Commissioner of Taxation under this section is prima facie evidence of the matters stated in the notice.