Queensland Consolidated Acts Queensland Consolidated ActsNotwithstanding that a person has parted with ownership of land, where that person is required by this Act to give notice to the commissioner of the person parting with the ownership of that land, the commissioner may in the commissioner's absolute discretion, for the purpose of assessing land tax charged on that land, refuse to recognise that parting by that person with ownership of that land if such notice is not received by the commissioner before 31 July in the financial year in and for which land tax is levied next commencing after the date of that parting with ownership of that land and, where the commissioner does so refuse, the assessment of land tax charged on that land pursuant to the exercise of the commissioner's discretion shall not be challenged on the ground that the ownership of that land had been so parted with.