Victorian Numbered Acts

STATE TAXATION ACTS AMENDMENT ACT 2015 (NO. 26 OF 2015) - SECT 37

After section 104A of the Land Tax Act 2005 insert —

        " 104B     Notification of absentee owner status

    (1)     A person who is an absentee owner on 31 December every year must lodge a written notice with the Commissioner before 15 January in the following year.

    (2)     A person who ceases to be an absentee owner in the 2016 tax year, or any tax year after the 2016 tax year, must lodge a written notice with the Commissioner before 15 January in the year after the 2016 year or the relevant tax year.

    (3)     A notice under this section must be in the form, contain the information and be accompanied by any documents or other evidence determined by the Commissioner.".