Document ID: chunk:federal_register_of_legislation:C2021C00358:clause:3_23
Version: federal_register_of_legislation:C2021C00358
Segment Type: clause
Provision Reference: sch 3 cl 23
Character Range: 344321–345452

23  Transitional—interest in water not previously notified to the Commissioner of Taxation
(1) This item applies to a person if:
 (a) at the start of the Register commencement day, the person:
 (i) is a foreign person; and
 (ii) holds a relevant water interest; and
 (b) the person:
 (i) was required to give a notice to the Commissioner of Taxation in relation to the relevant water interest under section 30H of the old Register Act; or
 (ii) was required to give a notice to the Commissioner of Taxation under section 30K of that Act of an event described in section 30L or 30N of that Act in relation to the relevant water interest; or
 (iii) would have been required to give a notice as mentioned in subparagraph (ii) of this paragraph if the 30‑day period mentioned in section 30K of that Act had passed before the Register commencement day; and
 (c) the notice was not given before the Register commencement day.
(2) The person must give a register notice to the Registrar under section 130ZE of the Act.
(3) Despite subsection 130ZE(4) of the Act, the registrable event day for the notice is the Register commencement day.