Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if--
(a) a person was entitled to a deduction under this Act for land as at midnight on 30 June of a year; and
(b) the person is no longer entitled to the deduction for the land 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 person must within 1 month after the relevant day give the commissioner notice that the person is no longer entitled to the deduction for the land as at midnight on the relevant day.