Treasury Laws Amendment (Housing Tax Integrity) Act 2017 (126 of 2017)

Schedule 3   Vacancy fees for foreign acquisitions of residential land

Part 1   Amendments

Foreign Acquisitions and Takeovers Act 1975

3   At the end of subparagraph 100(5)(b)(iv)

Add:

; (v) subsection 115D(1) (vacancy fee liability - vacancy fee return);

(vi) subsection 115G(1) (vacancy fee liability - requirement to keep records).