Land Tax Act 2010

The owner, purchaser or mortgagee of land may apply to the commissioner for the issue of a clearance certificate for the land.

The application must—

be accompanied by the prescribed fee; and

be made in the way prescribed under a regulation.

If the application is properly made, the commissioner must issue a clearance certificate to the applicant stating—

the amount of unpaid land tax on the land; and

if security is held under section 61 for payment of the unpaid land tax—that the security is held.