Land for which levy unpaid for 3 years, sale of
36ZC Land for which levy unpaid for 3 years, sale of
If an amount of levy that is due and payable on any land has been unpaid for 3 years or more, the FES Commissioner may apply to the Supreme Court for an order for the sale of the land, or part of the land, so that the proceeds of sale may be applied towards satisfaction of the outstanding amount of levy.
At least 6 months before the FES Commissioner makes an application to the Supreme Court under this section, the FES Commissioner is to —
have notice of the intended application published in 2 newspapers —
one circulating generally throughout the State; and
one circulating generally throughout Australia;
and
if the whereabouts of the owner of the land is known to the FES Commissioner — give written notice of the intended application to that person; and
give written notice of the intended application to the holder of any registered encumbrance over the land whose whereabouts is known to the FES Commissioner.
On an application under this section, the Supreme Court may order the sale of the land and make incidental orders —
about how the sale is to be conducted; and
authorising an officer of the Court to execute documents, and to do anything else necessary, for the sale and transfer or conveyance of the land; and
authorising the Registrar of Titles to do anything necessary to register the purchaser’s title despite any document not being produced; and
directing, subject to subsection (4), how the proceeds of sale are to be dealt with; and
dealing with the costs of the proceedings and other matters.
A sale by order of the Supreme Court discharges the land from any mortgage or other encumbrance securing a monetary obligation, but the land remains subject to any lease, easement or other encumbrance.
The proceeds of sale are to be applied —
firstly, in payment of the costs of the sale; and
secondly, in payment of the costs of the proceedings so far as those costs are, by order of the Court, to be paid out of the proceeds of sale; and
thirdly, in payment of the outstanding amount of levy; and
fourthly, in discharging any outstanding monetary liability secured, immediately before the sale, by a mortgage or encumbrance referred to in subsection (4),
and any remaining balance is to be applied as directed by the Court.
[Section 36ZC inserted: No. 42 of 2002 s. 15; amended: No. 22 of 2012 s. 43; No. 21 of 2022 s. 55.]
36ZD. Land for which levy unpaid, caveats on etc.
If the levy that is due and payable on any land is unpaid, the Minister has an interest in the land in respect of which the FES Commissioner may lodge a caveat to preclude dealings in relation to the land, and the FES Commissioner may withdraw a caveat so lodged.
[Section 36ZD inserted: No. 42 of 2002 s. 15; amended: No. 22 of 2012 s. 29.]
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