(1) The owner of land that is or has been exempt under section 61 must give written notice to the Commissioner if, on the date that is 4 years after the works start date, the works finish date has not occurred.
(2) Notice must be given under this section within 30 days after the date that is 4 years after the works start date.
(3) Failure to notify the Commissioner in accordance with this section is a notification default.
S. 61D inserted by No. 23/2022 s. 21.