Victorian Current Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

DUTIES ACT 2000 - SECT 69AM

Foreign purchasers must notify Commissioner of change in circumstance

    (1)     A foreign purchaser who has received an exemption under section 69AJ must lodge a written notice with the Commissioner within 30 days after becoming aware of any circumstances that may result in the requirement under section 69AJ(c) not being complied with.

    (2)     A failure of the foreign purchaser to comply with subsection (1) does not affect the Commissioner's power to exercise a discretion under section 69AK or to reassess duty under section 69AL.

Ch. 2 Pt 6 (Heading and ss 69A69D) inserted by No. 46/2004 s. 11.

Part 6—Tax avoidance schemes

S. 69A inserted by No. 46/2004 s. 11.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback