MINING ACT 1978 - SECT 103EA
MINING ACT 1978 - SECT 103EA
103EA . Memorial for unpaid tax
(1) A tax memorial
takes effect when it is registered and ceases to have effect when a withdrawal
of the memorial is registered.
(2) While a tax
memorial registered against a mining tenement is in effect no dealing
affecting the mining tenement is to be lodged or registered without the
consent of the Commissioner of State Revenue.
(3) If a tax memorial
is registered and in effect against —
(a) a
mining tenement and the holder of that tenement is granted a mining lease or
general purpose lease (the later tenement ) under section 49, 67 or 70L in
respect of the land or a part of the land the subject of the tenement; or
(b) a
mining tenement and the holder of that tenement is granted a retention licence
(the later tenement ) under section 70B in respect of the land or a part of
the land the subject of the tenement; or
(c) a
special prospecting licence granted under section 56A, 70 or 85B and the
holder of that licence is granted a mining lease for gold (the later tenement
) under section 56A(8), 70(8) or 85B(7) in respect of the land or a part of
the land the subject of the licence,
the tax memorial is to
be taken to have been also lodged against the later tenement and is to be
registered accordingly.
(4) A tax memorial
registered in accordance with subsection (3) is taken to have been registered
immediately after the later tenement was granted.
[Section 103EA inserted: No. 31 of 2008 s. 16.]