DUTIES ACT 2001 - SECT 198
Charge over land for unpaid landholder duty
DUTIES ACT 2001 - SECT 198
Charge over land for unpaid landholder duty
198 Charge over land for unpaid landholder duty
(1) This section applies if landholder duty is not paid by the date by which
the duty must be paid.
(2) The liability to pay the outstanding amount of
landholder duty is a first charge on land owned by the landholder concerned in
the relevant acquisition for which the landholder duty is payable and any
subsidiary of the landholder.
(3) The commissioner may lodge, under the
Administration Act , part 4 , division 5 , a request to register the charge
over stated land owned by the landholder or its subsidiary.
(4) The charge
has priority over all other encumbrances over the land.