249Security for payment of tax

249 Security for payment of tax (1) No duty is chargeable under this Act in respect of a mortgage given to or executed by the Commissioner to secure the payment of tax as a result of the Commissioner postponing or extending the time for the payment of tax. S. 249(2) substituted by No. 88/2005 s. 117(Sch. 2 item 1.2). ***tax*** means tax within the meaning of the **Taxation Administration Act 1997**. Ch. 11 Pt 2 (Heading and ss 250–250M) inserted by No. 113/2003 s. 5. Part 2—Corporate reconstructions Ch. 11 Pt 2 Div. 1 (Heading) amended by No. 17/2019 s. 21(2), substituted by No. 47/2020 s. 15. Division 1—Exemptions and concessions for corporate consolidations and reconstructions S. 250 (Heading) substituted by No. 47/2020 s. 16(1). S. 250 substituted by Nos 113/2003 s. 5, 71/2004 s. 22.