Property Tax (First Home Buyer Choice) Act 2022
19Land wrongly opted in
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19 Land wrongly opted in
19 Land wrongly opted in
(1) An approval of the Chief Commissioner is void and is taken never to have been given for the purposes of this Act if the Chief Commissioner is satisfied—
(a) the transfer to which the approval relates is not in conformity or substantial conformity with the agreement for sale or transfer as required by section 17, or
(b) the residence requirement in section 15 has not been satisfied, or
(c) the approval would not have been given had the Chief Commissioner been aware of all relevant information.
(2) If the approval is void, duty is chargeable as if the application had never been made.
(3) Duty chargeable is a charge on the land transferred until the duty is paid.