CG64530 - Two or more residences: treatment of notice

If a notice, or a variation of a notice, is received it should be acknowledged without any comments on its validity and filed in the permanent notes subfile. You should be careful to avoid giving any acknowledgment which appears to confirm the validity of the notice where you are not aware of the facts.

It may be apparent from your papers that the notice has been given by a person more than two years after the acquisition of a further dwelling house. The notice may not be late; the house may not have been occupied as a residence immediately. But in these circumstances you should consider asking the person or their agent for information to establish if the nomination is late or not.

Similarly it may appear from your papers that the nominated dwelling house has not been a residence of the person who has given the notice. You should consider asking for an explanation.

If it appears that the nominated dwelling house is residence occupied under licence, or that the notice of election takes account of such a residence, you should consider making enquiries to confirm the validity of the nomination, see CG64536+.

Any enquiries should be made to the extent of satisfying yourself that, on the facts made available, the notice is valid, or satisfying yourself that the notice is invalid and explaining why to the person who has given the notice or to that persons agent.

Until a dwelling house is sold any dispute about the validity of a notice will have no tax consequences. So enquiries should not be continued beyond the stage at which, on the facts made available, you believe the notice to be invalid, see above and CG64548.