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Late vacancy manager queensland1/30/2024 If the dwelling is owned by 2 or more people as joint tenants, you only need to lodge one return. You must lodge a return even when the dwelling has been occupied or made available for rent. When multiple dwellings are constructed on the land, a vacancy fee return must be lodged for each new dwelling constructed. The vacancy fee may also apply where a foreign person failed to submit a foreign investment application but purchased a residential property before 9 May 2017.įoreign owners of vacant land do not have to lodge a vacancy fee return until a dwelling has been constructed on the land.
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