![]() ![]() This will typically be the settlement day for an established dwelling, but it could also be the day on which a fitness for occupancy certificate for a new dwelling was issued. The occupation day is the first day you have the right to occupy the dwelling. What is the vacancy yearįor the purpose of applying the vacancy fee rules, a vacancy year is each successive period of 12 months starting on the occupation day for the dwelling during which you have continuously held an interest in the dwelling.Ī vacancy year is unique to each dwelling held by you and is not a calendar year or a financial year. The vacancy fee may also apply if the vacancy fee return is not lodged by the due date. You will need to pay an annual vacancy fee if your dwelling is not residentially occupied or genuinely available on the rental market for 183 or more days during the vacancy year. ![]() External LinkĪny questions relating to the provision of tax agent services can be directed to the Tax Practitioners Board External Link. You may lodge your own vacancy fee return or engage an authorised agent to lodge on your behalf.Ĭonveyancers, real estate agents and other persons charging a fee for services relating to the vacancy fee obligations should review the Tax Practitioners Board website relating to the provision of tax agent services and vacancy fee obligations. If other changes occur, see If your situation changes.
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