Planning Act 2023

This section applies if there is a charge on land under the Taxation Administration Act 1999, section 56H in relation to a lease variation charge.

A relevant person in relation to the land to which the lease variation charge applies may apply to the commissioner for revenue for a certificate that sets out the amount of—

lease variation charge that remains unpaid at the date of the certificate; and

any interest and penalty tax payable under this division, a deferral arrangement or the Taxation Administration Act 1999.

The commissioner must give the applicant the certificate.

The certificate is conclusive proof for an honest buyer for value of the matters certified.

For this section, the lease variation charge and other amounts payable are taken to be payable immediately even though any necessary time after a date or event, or the service of a notice, has not ended.

In this section:

relevant person, in relation to land to which a lease variation charge applies, means—

the lessee, buyer or mortgagee of the land; or

an applicant for a development application in relation to the land, if the applicant is not the lessee.

Part 10.8 Rural leases

Division 10.8.1 Further rural leases