Stamp Duties Act 1923

If a person or group fails to pay duty as required under this Part, the Commissioner may recover the duty, as a debt, from the relevant entity.

Instead of, or as well as, proceeding against the relevant entity for recovery of duty as a debt, the Commissioner may register a charge on any of its land for the amount of the unpaid duty.

The Commissioner must give written notice of the registration of a charge under this section to—

the registered proprietor of the land; and

the person in default, or each member of the group in default.

A charge under this section will rank as a first charge on the relevant land.

If the duty remains unpaid 6 months after the registration of the charge, the Commissioner may apply to the District Court for an order for the sale of the land.

On an application under subsection (5), the Court may make an order for sale of the land by public auction and, in that event, the proceeds of sale are to be applied as follows:

firstly—in payment of the costs of the sale and other costs of proceeding under this section; and

secondly—in discharging the liability to duty;

thirdly—in discharging other liabilities secured by registered instrument; and

fourthly—in discharging other liabilities as directed by the

fifthly—in payment to the registered proprietor of the land immediately before the completion of the sale.

If the Commissioner recovers duty under this section, the relevant entity may recover the amount paid to, or recovered from, the entity from the person or persons principally liable for the payment of the duty.