16Notice of change in use of land

16 Notice of change in use of land

[Section 16 Amended by No. 36 of 2004, s. 30, Applied:01 Jul 2005] [Section 16 Amended by No. 5 of 2010, s. 6, Applied:01 Jul 2010] [Section 16 Amended by No. 21 of 2011, s. 17, Applied:01 Jul 2011] [Section 16 Substituted by No. 21 of 2014, s. 17, Applied:09 Dec 2014] An owner of land must, within 30 days, notify the Commissioner in writing, if –

(a) the land ceases to be principal residence land, ceases to be primary production land, ceases to be exempt land or ceases to be land to which section 30A applies; or

(b) a factor that is relevant to determining whether or not, or the extent to which, the land, or a part of the land, is principal residence land, primary production land or exempt land, has altered; or

(c) all or part of the land has ceased to be, or has become, land that the Commissioner is required to apportion under section 19A , 19B or 19C or section 30A .

Penalty:  Fine not exceeding 10 penalty units.