Document ID: chunk:federal_register_of_legislation:C2017A00126:clause:3_115d
Version: federal_register_of_legislation:C2017A00126
Segment Type: clause
Provision Reference: sch 3 cl 115D
Character Range: 20522–21405

115D  Vacancy fee liability—vacancy fee return
 (1) Within 30 days after the end of the vacancy year for a dwelling on the land, the person must give a vacancy fee return to the Commissioner of Taxation for the dwelling, in accordance with subsection (2).
Civil penalty: 250 penalty units.
 (2) The return must be in the approved form within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
 (3) If the Commissioner of Taxation is satisfied that the person has contravened subsection (1), the person is taken to be liable to pay a vacancy fee in relation to the dwelling under section 115C regardless of the number of days during the vacancy year on which the dwelling is residentially occupied.
Note: This section has no application to the person if the person has disposed of his or her interest in the land before the end of the vacancy year.