Victorian Current Acts

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LAND TAX ACT 2005 - SECT 61B

Notice of completion

    (1)     The owner of land that is or has been exempt under section 61 must give written notice to the Commissioner of the date on which the construction or renovation was completed if a building permit in respect of the construction or renovation was not issued.

    (2)     Notice must be given under this section within 30 days after the date on which the construction or renovation was completed.

    (3)     Notice under this section must be accompanied by evidence of the completion of the construction or renovation.

    (4)     Failure to notify the Commissioner in accordance with this section is a notification default.

S. 61C inserted by No. 23/2022 s. 21.



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