Foreign Acquisitions and Takeovers Act 1975

PART 6A - VACANCY FEES FOR FOREIGN ACQUISITIONS OF RESIDENTIAL LAND  

Division 2 - Vacancy fees: liability  

SECTION 115E   VACANCY FEE LIABILITY - NOTICE OF LIABILITY FOR VACANCY FEE  

115E(1)    
The Treasurer or the Commissioner of Taxation must give written notice to a person liable to pay a vacancy fee for a dwelling in relation to a vacancy year of the amount of the fee, and the reasons why the person is liable to pay the fee.

Note: Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.

115E(2)    
If the Treasurer decides to waive or remit all of the vacancy fee under section 115H , reasons for the waiver or remission are not required to be given under subsection (1).

115E(3)    
A notice given to a person by the Treasurer or the Commissioner of Taxation under this section is prima facie evidence of the matters stated in the notice.