Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if--
(a) land was exempt from taxation under this Act as at midnight on 30 June of a year; and
(b) the land is no longer exempt from taxation under this Act as at midnight on 30 June of the following year (the relevant day); and
(c) there has been no change in ownership of the land during the intervening period.
(2) The owner of the land must within 1 month after the relevant day give the commissioner notice that the land is no longer exempt from taxation under this Act as at midnight on the relevant day.