Land Tax Act 2010

This section applies if—

invalid land tax was purportedly imposed on taxable land for a financial year; and

a person is liable for windfall tax in relation to the land for the financial year; and

an outstanding liability for windfall tax is payable; and

the person with the outstanding liability has an interest in the land when the liability becomes payable.

The commissioner may require a mortgagee for the person’s interest in the land to pay, for the person, the outstanding liability.

If a mortgagee pays an outstanding liability under this section—

the mortgagee is entitled to recover the amount from the person as a debt; and

the amount is taken to be secured by the mortgage in addition to any other amount it secures.