104BNotification of absentee owner status

104B Notification of absentee owner status (1) A person who is an absentee owner on 31 December every year must lodge a written notice with the Commissioner before 15 January in the following year. (2) A person who ceases to be an absentee owner in the 2016 tax year, or any tax year after the 2016 tax year, must lodge a written notice with the Commissioner before 15 January in the year after the 2016 year or the relevant tax year. (3) A notice under this section must be in the form, contain the information and be accompanied by any documents or other evidence determined by the Commissioner. S. 105 repealed by No. 47/2020 s. 60. Division 2—General