Australian Capital Territory Consolidated Acts(1) A person may apply to the commissioner for a certificate of—
(a) the land rent payable for a land rent lease for a stated year; and
(b) the land rent and any other amount immediately payable to the commissioner under this Act in relation to the lease.
Note 1 A fee may be determined under s 32 for this provision.
Note 2 If a form is approved under the Taxation Administration Act, s 139C for an application, the form must be used.
Note 3 A single application form may be approved for this section and the Land Tax Act 2004 , s 41 and the Rates Act 2004 , s 76 (see Legislation Act s 255 (7)).
(2) The commissioner must give the applicant the certificate.
(3) The certificate is conclusive proof of the matters certified for an honest buyer of the lease for value.
(4) For this section, land rent and other amounts are taken to be payable immediately even though any necessary time after service of a notice has not ended.