Certificate of partial release
201SZB Certificate of partial release
The Commissioner must issue to a person who is or may be liable to pay a growth areas infrastructure contribution a certificate of partial release of that liability if—
the person has applied in accordance with section 201SX; and
the Commissioner is satisfied that the person has been given an approval under Subdivision 4 relating to a plan of subdivision for payment of the contribution in stages and the person has paid the amount for any one of the stages and the interest payable under section 201SV relating to that stage.
S. 201SZB(2) inserted by No. 66/2016 s. 20.
The Commissioner must issue to a person who is or may be liable to pay a PPL proportion within the meaning of section 201SPAA(3)(a) a certificate of partial release of that liability if—
the person has applied in accordance with section 201SX; and
the Commissioner is satisfied that the person has paid the PPL proportion, any interest under Subdivision 3 relating to the PPL proportion and any applicable interest or penalty tax imposed under Part 5 of the Taxation Administration Act 1997.
S. 201SZC inserted by No. 23/2010 s. 9.
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