Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2025 - SECT 21

21 Amendment of s 155 (When transferees, lessees and vested persons for land must give notice for reassessment)

(1) Section 155 (1) , ‘93 or 93A’—
omit, insert—
92A, 92B, 93, 93A or 93B

(2) Section 155 (2) , ‘each transferee, lessee or vested person’—
omit, insert—
the notifier

(3) Section 155 (3) , definition notifiable event —
insert—

(d) a transferee, lessee or vested person for the vacant land in relation to a relevant transaction becomes aware, or ought reasonably to be aware, of the matters mentioned in section 154A(1)(b) and (c) for the vacant land in relation to the transaction.

(4) Section 155 (3) —
insert—

"notifier" , for residential land or vacant land in relation to a relevant transaction, means—

(a) for a notifiable event mentioned in the definition
"notifiable event" , paragraph (d)—the transferee, lessee or vested person mentioned in the paragraph; or

(b) for another notifiable event—each transferee, lessee or vested person for the land in relation to the relevant transaction.