Document ID: chunk:federal_register_of_legislation:F2024L00811:reg:5
Version: federal_register_of_legislation:F2024L00811
Segment Type: reg
Provision Reference: reg 5
Character Range: 3161–4273

5  Information obtained before the Register commencement day
 (1) For the purposes of paragraph 24(1)(b) of Schedule 3 to the Foreign Investment Reform (Protecting Australia's National Security) Act 2020, the Commissioner of Taxation must cause the information covered by subsection (2) to be given to the Registrar on or before 1 July 2025.
Note: The Registrar may add to the Register the information the Registrar obtains under subsection (1)—see section 130U of the Act.
 (2) Information is covered by this subsection if:
 (a) the information relates to an interest in residential land that was acquired by a foreign person between 1 July 2016 and the day before the Register commencement day (other than an interest that is taken to have been acquired only because of section 15 of the Act); and
 (b) the information was obtained between 1 July 2016 and the day before the Register commencement day by a taxation officer (including as a delegate or subdelegate of the Treasurer) in accordance with the Act (including any type of instrument, notice, certificate, or condition, made or issued under the Act).