35BCertificates of occupancy—requirements if deferral

35B Certificates of occupancy—requirements if deferral arrangement applies—Act, s 69 (4) (b) (1) If a deferral arrangement applies in relation to land where the building work was carried out, the following must be paid to the commissioner for revenue before a certificate of occupancy is issued: (a) an amount of lease variation charge, and any accrued interest, under the deferral arrangement; (b) any interest or penalty tax under the Taxation Administration Act 1999 that relates to the amounts mentioned in paragraph (a).