18BNotice to Commissioner of State Revenue of application

18B Notice to Commissioner of State Revenue of application (a) an application for a building permit relates to the carrying out of building work on land in respect of which there is a GAIC recording (within the meaning of Part 9B of the **Planning and Environment Act 1987**); and (b) the application is not an excluded event (within the meaning of section 201RB of that Act); and (c) none of the circumstances described in section 201SA of that Act applies to the land. (2) The relevant building surveyor, within 14 days after receiving the application, must give a notice of the application to the Commissioner of State Revenue referred to in section 62 of the **Taxation Administration Act 1997**. (3) A notice under subsection (2) must contain the following information— (a) a description of the land; (e) the name and contact details of any owner of the land, if the applicant is not the owner; S. 18B(3)(f) amended by No. 21/2017 s. 59(2), substituted by No. 48/2025 s. 65. (f) the cost of the building work calculated by the relevant building surveyor under section 205I. S. 18C inserted by No. 21/2017 s. 60.