Foreign Acquisitions and Takeovers Act 1975
PART 6A
-
VACANCY FEES FOR FOREIGN ACQUISITIONS OF RESIDENTIAL LAND
Division 2
-
Vacancy fees: liability
SECTION 115DA
VACANCY FEE LIABILITY
-
FALSE OR MISLEADING VACANCY FEE RETURN
115DA(1)
A person who gives a vacancy fee return to the Commissioner of Taxation for the purposes of subsection 115D(1) must ensure that the return does not contain information that is false or misleading in a material particular.
115DA(2)
To avoid doubt, for the purposes of subsection (1) , information or documents may be false or misleading in a material particular because of the omission of a matter or thing.
View history note
Hide history noteA person who gives a vacancy fee return to the Commissioner of Taxation for the purposes of subsection 115D(1) must ensure that the return does not contain information that is false or misleading in a material particular.
Civil penalty: 500 penalty units.
115DA(2)
To avoid doubt, for the purposes of subsection (1) , information or documents may be false or misleading in a material particular because of the omission of a matter or thing.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.