Document ID: chunk:federal_register_of_legislation:F2024L00811:reg:1
Version: federal_register_of_legislation:F2024L00811
Segment Type: reg
Provision Reference: reg 1
Character Range: 4859–6621

1     Both of the following apply:                                                                                                                                                                                         All of the following apply:
      (a) at any time before the Register commencement day, a foreign person acquired an interest in residential land;                                                                                                     (a) the notification, notice or certificate imposed a condition that the foreign person notify (however described) a taxation officer (however described) of the acquisition;
      (b) at any time before 30 June 2024, one of the following was issued to the person in relation to the acquisition:                                                                                                   (b) the person did not notify a taxation officer of the acquisition before 30 June 2024;
      (i) a no objection notification;                                                                                                                                                                                     (c) at the start of the Register commencement day, the foreign person:
      (ii) a notice imposing conditions;                                                                                                                                                                                   (i) was still a foreign person; and
      (iii) an exemption certificate.                                                                                                                                                                                      (ii) still held an interest the residential land.