Taxation Administration Act 1999

This section applies if a charge on a parcel of land is created under section 56L (3).

The charge takes priority over a sale (other than as provided under subsection (7)), conveyance, transfer, mortgage, charge, lien or encumbrance in relation to the parcel.

The commissioner may notify the mortgagee of the parcel or a credit provider of the debtor about the tax debt, charge and the effect of subsection (2).

However, the commissioner may notify a mortgagee or credit provider only if the commissioner has notified the debtor and any joint owner, in writing, that the mortgagee or credit provider will be notified under subsection (3) not earlier than 28 days after the date of the notice to the debtor and joint owner.

If the commissioner notifies the mortgagee or credit provider under subsection (3), the commissioner must give a copy of the notice to the debtor and any joint owner.

The charge does not have effect against an honest purchaser of the parcel of land for value if—

the purchaser had obtained a certificate under—

for tax payable under the Duties Act 1999—the Duties Act 1999, section 244 (Certificate of duty and other charges); or

for tax payable under the Land Rent Act 2008—the Land Rent Act 2008, section 31 (Certificate of land rent and other charges) in relation to the parcel before the purchase; or

for tax payable under the Land Tax Act 2004—the Land Tax Act 2004, section 41 (Certificate of land tax and other charges) in relation to the parcel before the purchase; or

for tax payable under the Rates Act 2004—the Rates Act 2004, section 76 (Certificate of rates and other charges) in relation to the parcel before the purchase; or

for tax payable under the Planning Act 2023, division 10.7.3 (Variation of nominal rent leases)—the Planning Act 2023, section 346 (Certificate of lease variation charge and other amounts) in relation to the parcel before the purchase; and

at the time of purchase, the purchaser did not have notice of liability under the charge.

The charge ends on the earlier of the following:

the commissioner applies under the Land Titles Act 1925 to remove the charge;

the sale or disposition of the parcel of land with the commissioner’s consent.

In this section: