Foreign Acquisitions and Takeovers Act 1975
PART 6A
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VACANCY FEES FOR FOREIGN ACQUISITIONS OF RESIDENTIAL LAND
Division 3
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Vacancy fees: recovery of unpaid fees
SECTION 115S
115S
VACANCY FEE RECOVERY
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EXEMPTION FROM STAMP DUTY AND OTHER STATE OR TERRITORY TAXES AND FEES
No stamp duty or other tax or fee is payable under a law of a State or a Territory in respect of the vesting of an interest in Australian land under section 115P , or anything connected with the vesting of the interest, if the Treasurer, by notifiable instrument:
(a) declares that the interest in the land has vested under that section; and
(b) specifies the interest in the land.
View history note
Hide history noteNo stamp duty or other tax or fee is payable under a law of a State or a Territory in respect of the vesting of an interest in Australian land under section 115P , or anything connected with the vesting of the interest, if the Treasurer, by notifiable instrument:
(a) declares that the interest in the land has vested under that section; and
(b) specifies the interest in the land.
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