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
1 Section 4
Insert:
occupation day has the meaning given by section 115C.
residentially occupied has the meaning given by section 115C.
unpaid vacancy fees has the meaning given by section 115K.
unpaid vacancy penalties has the meaning given by section 115K.
vacancy fee has the meaning given by section 115C.
vacancy year has the meaning given by section 115C.
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