Treasury Laws Amendment (Housing Tax Integrity) Act 2017 (126 of 2017)
Schedule 3 Vacancy fees for foreign acquisitions of residential land
Part 1 Amendments
Foreign Acquisitions and Takeovers Act 1975
3 At the end of subparagraph 100(5)(b)(iv)
Add:
; (v) subsection 115D(1) (vacancy fee liability - vacancy fee return);
(vi) subsection 115G(1) (vacancy fee liability - requirement to keep records).
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