Document ID: chunk:federal_register_of_legislation:C2024A00138:clause:1_9:p5
Version: federal_register_of_legislation:C2024A00138
Segment Type: clause
Provision Reference: sch 1 cl 9 (pt 5/5)
Character Range: 20526–21265

following entities:
 (a) the owner of the development at the time just before the event happens;
 (b) if in the income year in which the event happens, an entity is required to notify the Commissioner under subsection 16‑150(4) in Schedule 1 to the Taxation Administration Act 1953 of an amount to which subsection 12‑450(5) in that Schedule applies, to any extent, because of a *dwelling of the development—the entity;
 (c) if the event is the event mentioned in paragraph (1)(c) of this section—the entity that acquires the *ownership interest in the development.

43‑154A  References to buildings
  A reference in sections 43‑151 to 43‑153 to a building includes a reference to any other buildings that are on the same or adjacent land.