20ACommissioner may require information to be provided

### 20A Commissioner may require information to be provided > [*\[Section 20A Inserted by No. 21 of 2014, s. 25, Applied:09 Dec 2014\]*](/view/html/inforce/2014-12-09/act-2014-021#GS25@EN) > > > (1)  [*\[Section 20A Subsection (1) amended by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hpc@EN) If an interest in land is transferred or there is a change of the beneficial ownership of an interest in land – > > > > > > (a) the transferee or the person who acquires the interest in the beneficial ownership; or > > > > > > > (b) [*\[Section 20A Subsection (1) amended by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hpa@EN) a tax agent of the transferee or of the person who acquires the interest in the beneficial ownership; or > > > > > > > (c) [*\[Section 20A Subsection (1) amended by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hpb@EN) a person who is authorised under an approval and who has the express or implied consent of – > > > > > > > > > > (i) the transferee or a tax agent of the transferee; or > > > > > > > > > > > (ii) the person who acquires the interest in the beneficial ownership or the tax agent of that person – > > > > > > > > to so lodge the information – > > > > must lodge with the Commissioner, in the approved form, the information specified, in an approved form, to be required to be lodged in relation to the transfer or change in beneficial ownership. > > > > Penalty:  In the case of – > > > > > > (a) a body corporate, a fine not exceeding 100 penalty units; or > > > > > > > (b) in any other case, a fine not exceeding 20 penalty units. > > > (1A)  [*\[Section 20A Subsection (1A) inserted by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hpd@EN) If an interest in land is transferred or there is a change of the beneficial ownership of an interest in land – > > > > > > (a) the transferor or the person who held the interest immediately before the change of the beneficial ownership; or > > > > > > > (b) a tax agent of the transferor or of the person who held the interest immediately before the change of the beneficial ownership; or > > > > > > > (c) a person who is authorised under an approval and who has the express or implied consent of – > > > > > > > > > > (i) the transferor or a tax agent of the transferor; or > > > > > > > > > > > (ii) the person who held the interest immediately before the change of the beneficial ownership or the tax agent of that person – > > > > > > > > to so lodge the information – > > > > must lodge with the Commissioner, in the approved form, the information specified, in an approved form, to be required to be lodged in relation to the transfer or change in beneficial ownership. > > > > Penalty:  In the case of – > > > > > > (a) a body corporate, a fine not exceeding 100 penalty units; or > > > > > > > (b) in any other case, a fine not exceeding 20 penalty units. > > > (2)  [*\[Section 20A Subsection (2) amended by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hpf@EN) [*\[Section 20A Subsection (2) amended by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hpe@EN) The Commissioner, or an agent of the Commissioner, must not stamp or endorse an instrument that relates to a transfer of, or a change of the beneficial ownership of, an interest in land if the information specified, in an approved form for the purposes of [subsection (1)](#GS20A@Gs1@EN) or [(1A)](#GS20A@Gs1A@EN) , to be required to be lodged in relation to the transfer or change in beneficial ownership has not been provided or has not been provided in the approved form for the purposes of [subsection (1)](#GS20A@Gs1@EN) or [(1A)](#GS20A@Gs1A@EN) . > > > (3)  [*\[Section 20A Subsection (3) amended by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hpg@EN) [Subsection (2)](#GS20A@Gs2@EN) does not apply in relation to an instrument that relates to a transfer of, or a change of the beneficial ownership of, an interest in land if the Commissioner has approved the stamping or endorsement of the instrument, or instruments of the kind specified in the approval, despite a failure to comply with that subsection. > > > (4)  [*\[Section 20A Subsection (4) amended by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hph@EN) A person referred to in [subsection (1)(a)](#GS20A@Gs1@Hpa@EN) , [(b)](#GS20A@Gs1@Hpb@EN) or [(c)](#GS20A@Gs1@Hpc@EN) is to be taken to have complied with [subsection (1)](#GS20A@Gs1@EN) in relation to a transfer or change in beneficial ownership if another person referred to in [subsection (1)(a)](#GS20A@Gs1@Hpa@EN) , [(b)](#GS20A@Gs1@Hpb@EN) or [(c)](#GS20A@Gs1@Hpc@EN) has complied with [subsection (1)](#GS20A@Gs1@EN) in relation to the transfer or change in beneficial ownership. > > > (5)  [*\[Section 20A Subsection (5) inserted by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hpi@EN) A person referred to in [subsection (1A)(a)](#GS20A@Gs1A@Hpa@EN) , [(b)](#GS20A@Gs1A@Hpb@EN) or [(c)](#GS20A@Gs1A@Hpc@EN) is taken to have complied with [subsection (1A)](#GS20A@Gs1A@EN) in relation to a transfer or change in beneficial ownership if any of the following persons has complied with [subsection (1A)](#GS20A@Gs1A@EN) in relation to the transfer or change in beneficial ownership: > > > > > > (a) another person referred to in [subsection (1A)(a)](#GS20A@Gs1A@Hpa@EN) , [(b)](#GS20A@Gs1A@Hpb@EN) or [(c)](#GS20A@Gs1A@Hpc@EN) ; > > > > > > > (b) a person acting on behalf of the person referred to in [subsection (1A)(a)](#GS20A@Gs1A@Hpa@EN) , [(b)](#GS20A@Gs1A@Hpb@EN) or [(c)](#GS20A@Gs1A@Hpc@EN) ; > > > > > > > (c) another person referred to in [subsection (1)(a)](#GS20A@Gs1@Hpa@EN) , [(b)](#GS20A@Gs1@Hpb@EN) or [(c)](#GS20A@Gs1@Hpc@EN) . > > > (6)  [*\[Section 20A Subsection (6) inserted by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hpi@EN) Without limiting the information that may be specified in an approved form, for the purposes of [subsection (1)](#GS20A@Gs1@EN) or [(1A)](#GS20A@Gs1A@EN) , as information required to be lodged in relation to a transfer or change in beneficial ownership, the information so specified may consist of, or include, information that is required to be provided by the State under Schedule 1, subsection 396-55 of the *Taxation Administration Act 1953* of the Commonwealth. > > > (7)  [*\[Section 20A Subsection (7) inserted by No. 10 of 2017, s. 25, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS25@Hpi@EN) As soon as practicable after receiving information under [subsection (1)](#GS20A@Gs1@EN) or [(1A)](#GS20A@Gs1A@EN) , the Commissioner is to provide to – > > > > > > (a) the Valuer-General so much of the information as is required by the Valuer-General for the purposes of the [Valuation of Land Act 2001](/view/html/inforce/2026-04-12/act-2001-102) ; and > > > > > > > (b) the Recorder of Titles so much of the information as is required by the Recorder of Titles for the purposes of the [Land Titles Act 1980](/view/html/inforce/2026-04-12/act-1980-019) .