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Land Tax Act 2000
16JNotice of change in certain circumstances
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16J Notice of change in certain circumstances
[Section 16J of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022] An owner of land must, within 30 days after one or more of the following changes occur, notify the Commissioner in writing of the change:
(a) the owner of land ceases to be liable to pay foreign investor land tax, under this Division, in respect of the land;
(b) the owner of land becomes liable to pay foreign investor land tax, under this Division, in respect of the land.
Penalty: Fine not exceeding 10 penalty units.