61FNotice of change of ownership

61F Notice of change of ownership (1) The owner of land that is or has been exempt under section 61 must give written notice to the Commissioner if the owner intends to cease to be the owner before a qualifying person in relation to the land completes a period of continuous use and occupation of the land as the qualifying person's principal place of residence for at least 6 months commencing on or before the qualifying occupation date. (2) Notice must be given under this section at least 30 days before the person ceases to be the owner of the land. S. 61G inserted by No. 23/2022 s. 21.