Taxation Administration Act 1999

This section applies if—

a person (the debtor) is liable to pay an amount of tax (a tax debt) that is more than—

$2 000; or

another amount determined by the Minister; and

the tax debt is in arrears; and

the debtor is the owner of 1 or more parcels of land, either solely or jointly with another person (the joint owner); and

the tax debt is not related to the parcel or parcels of land.

Section 56H deals with tax payable that relates to a parcel of land.

A determination under subsection (1) (a) is a disallowable instrument.

The commissioner may, by written notice to the registrar-general, create a charge on 1 of the parcels.

If the registrar-general is given notice that land is affected by a territory or Commonwealth law, or anything done under it, under the Land Titles Act 1925, s 14 (3), the registrar-general must record the effect of the law in the register kept under that Act, s 43.

The written notice must identify the parcel of land subject to the charge.

However, the commissioner may create the charge only if the commissioner has—

taken reasonable steps to make arrangements for the debtor to pay the tax debt; and

if the charge is to be created on a jointly-owned parcel—considered from the information available whether the charge is likely to cause substantial hardship to the debtor, the joint owner or other people; and

notified the debtor and any joint owner, in writing, that the commissioner intends to create a charge on the parcel not earlier than 28 days after the date of the notice to the debtor and joint owner.

If the commissioner creates a charge under subsection (3), the commissioner must notify the debtor and any joint owner, in writing, of the existence of the charge.