Foreign Acquisitions and Takeovers Act 1975
View history note
Hide history noteThe 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.
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