278Registration of charge

278 Registration of charge (1) The Commissioner may register a charge on land under section 277(2) by depositing with the Registrar of Titles a certificate describing the land charged and stating that there is unpaid duty in relation to the land. (2) The Registrar of Titles must make a recording of the certificate in the Register. (3) When the unpaid duty (including any penalty tax and interest) is paid, the Commissioner may request the Registrar of Titles— (a) to remove or delete the charge; or (b) to make a recording in the Register of the discharge of the charge. (4) The Registrar of Titles must comply with a request made by the Commissioner under subsection (3). Chapter 12 Pt 4 (Heading and ss 277–281) repealed by No. 46/2001 s. 26.