DUTIES ACT 2000 - SECT 60AAE Persons must notify Commissioner of change in circumstance
DUTIES ACT 2000 - SECT 60AAE
Persons must notify Commissioner of change in circumstance(1) A person who has received an exemption or concession from duty under section 60 must lodge a written notice with the Commissioner within 30 days after becoming aware of any circumstances that may result in the residence requirement not being complied with.
(2) A failure of the person to comply with subsection (1) does not affect the Commissioner's power to exercise a discretion under section 60AAC or to reassess duty under section 60AAD.
S. 60A (Heading) amended by Nos 18/2023 s. 17(1), 38/2023 s. 10(1).
S. 60A inserted by No. 46/2004 s. 9, amended by Nos 31/2008 s. 10(2), 37/2009 s. 8, 36/2010 s. 10, substituted by No. 28/2011 s. 15.