61DNotice of qualifying person not starting period of residence in time

61D Notice of qualifying person not starting period of residence in time (1) The owner of land that is or has been exempt under section 61 must give written notice to the Commissioner if a qualifying person in relation to the land does not start using and occupying the land as the qualifying person's principal place of residence on or before the qualifying occupation date. (2) Notice must be given under this section within 30 days after the qualifying occupation date. S. 61E inserted by No. 23/2022 s. 21.