Land Tax Act 2010

Unpaid land tax is a first charge on the land on which the tax is imposed, subject to any charge for an outstanding liability for windfall tax.

The charge has priority over all other encumbrances over the land, other than any charge of an outstanding liability for windfall tax.

Subsection (2) applies—

whether the other encumbrances are registered or unregistered, or were created before or after the charge arises under subsection (1); and

despite the Land Title Act 1994, part 3, divisions 2 and 2A.

The charge is not affected by a disposition of the land.

Despite subsections (1) to (4), the charge has no effect against—

a purchaser for value and in good faith who obtains a clearance certificate stating that, at the time of purchase, there was no unpaid land tax on the land; or

a person who obtains a clearance certificate stating that security is held under section 61 for payment of the unpaid land tax.

The commissioner may lodge a request to register the charge under the Administration Act, part 4, division 5.