(1) A person who acquires a land use entitlement by an allotment of shares or an issue of units must lodge a statement (an acquisition statement ) with the Commissioner in respect of the entitlement.
S. 103D(2) amended by No. 69/2011 s. 22.
(2) The statement must be lodged within 30 days after the entitlement is so acquired.
S. 103E inserted by No. 46/2004 s. 13.