Australian Capital Territory Consolidated Acts

LAND TAX ACT 2004 - SECT 14

    (1)     A person who becomes the owner of a parcel of land that is leased for residential purposes, and becomes or continues to be rented by a tenant on the change of ownership, must tell the commissioner in writing within 30 days after the day the person becomes the owner—

        (a)     that the parcel has begun or continued to be rented; and

        (b)     the date when the rental began.

    (2)     If a parcel of land that is leased for residential purposes becomes rented by a tenant, the owner of the parcel must tell the commissioner in writing about the rental (including the date the rental began) within 30 days after the day the rental begins.

    (3)     This section does not apply if the owner of the parcel of land is a corporation.