Foreign Acquisitions and Takeovers (Recovery of Unpaid Vacancy Fee) Charge Over Land Declaration (No. 1) 2025

Foreign Acquisitions and Takeovers (Recovery of Unpaid Vacancy Fee) Charge Over Land Declaration (No. 1) 2025

I, Jennifer Farley, Assistant Commissioner of Taxation, make the following declaration.

Dated 3 December 2025   

Jennifer Farley

Assistant Commissioner of Taxation

Contents

1 Name

2 Commencement

3 Authority

4 Definitions

5 Declaration under section 115L of the Act..........................2

1  Name

  This instrument is the Foreign Acquisitions and Takeovers (Recovery of Unpaid Vacancy Fee) Charge Over Land Declaration (No. 1) 2025.

2  Commencement

 (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

  This instrument is made under section 115L of the Act.

Note: The Treasurer has delegated their power under section 115L of the Act to the Commissioner of Taxation in the Foreign Acquisitions and Takeovers (Commissioner of Taxation) Delegations 2020. The Commissioner has subdelegated that power to persons engaged under the Public Service Act 1999 who are employed in the Australian Taxation Office in relevant roles at the Senior Executive Service classifications.

4  Definitions

Note: A number of expressions used in this instrument are defined in Division 2 in Part 1 of the Act, including the following:

(a) Australian land;

(b) foreign person;

(c) interest;

(d) unpaid vacancy fees;

(e) vacancy fee;

(f) vacancy year.

  In this instrument:

Act means the Foreign Acquisitions and Takeovers Act 1975.

vacancy fee return has the meaning given by section 115D of the Act.

5  Declaration under section 115L of the Act

 (1)  I declare that section 115K of the Act applies to create a charge over the interest Ms Fengqin Li has in 8 Rogers Close Berwick VIC 3806 (LOT 4030 PS735749 / Vol/Fol: 11947/868).

 (2)  I am satisfied that the declaration under subsection 5(1) is necessary to secure the payment of unpaid vacancy fees and unpaid vacancy penalties (if any) from Ms Fengqin Li because they:

 (a) have contravened their obligations to give a vacancy fee return in relation to the dwelling at 212/260 Coward Street Mascot NSW 2020 for the vacancy years of 2021, 2022, 2023, 2024 and 2025; and

 (b) are liable for unpaid vacancy fees in relation to the dwelling at 212/260 Coward Street Mascot NSW 2020 for the vacancy years of 2021, 2022, 2023, 2024 and 2025.