Memorial for unpaid tax
103EA Memorial for unpaid tax
A tax memorial takes effect when it is registered and ceases to have effect when a withdrawal of the memorial is registered.
While a tax memorial registered against a mining tenement is in effect no dealing affecting the mining tenement is to be lodged or registered without the consent of the Commissioner of State Revenue.
If a tax memorial is registered and in effect against —
a mining tenement and the holder of that tenement is granted a mining lease or general purpose lease (the later tenement) under section 49, 67 or 70L in respect of the land or a part of the land the subject of the tenement; or
a mining tenement and the holder of that tenement is granted a retention licence (the later tenement) under section 70B in respect of the land or a part of the land the subject of the tenement; or
a special prospecting licence granted under section 56A, 70 or 85B and the holder of that licence is granted a mining lease for gold (the later tenement) under section 56A(8), 70(8) or 85B(7) in respect of the land or a part of the land the subject of the licence,
the tax memorial is taken to have been also lodged against the later tenement and is to be registered accordingly.
A tax memorial registered in accordance with subsection (3) is taken to have been registered immediately after the later tenement was granted.
[Section 103EA inserted: No. 31 of 2008 s. 16; amended: No. 31 of 2022 s. 35.]
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.