sec.645Obligation for other persons in relation to registration of particular instruments

### sec.645 Obligation for other persons in relation to registration of particular instruments This section applies if, during the retrospectivity period— a person— recorded an instrument or transaction in a register of interests in property; and the instrument, or the instrument that effects or evidences the transaction, relates to a transaction or acquisition to which subdivision 3 or 4 applies; or the trustee or responsible entity of a unit trust— recorded in the trust’s records an instrument that effects or evidences a trust acquisition or trust surrender of units in a unit trust; and section 638, 639 or 640 applies to the trust acquisition or trust surrender; or a person— entered in the records of a corporation or society an instrument that effects or evidences a relevant acquisition; and section 641, 642 or 643 applies to the relevant acquisition. The person, trustee or responsible entity must, within 30 days after the commencement day, give notice to the commissioner that the record or entry was made. Under the Administration Act , failure to give the commissioner notice about a matter under a tax law is an offence under section 120 of that Act. s 645 ins 2012 No. 25 s 6 (sec.645-ssec.1) This section applies if, during the retrospectivity period— a person— recorded an instrument or transaction in a register of interests in property; and the instrument, or the instrument that effects or evidences the transaction, relates to a transaction or acquisition to which subdivision 3 or 4 applies; or the trustee or responsible entity of a unit trust— recorded in the trust’s records an instrument that effects or evidences a trust acquisition or trust surrender of units in a unit trust; and section 638, 639 or 640 applies to the trust acquisition or trust surrender; or a person— entered in the records of a corporation or society an instrument that effects or evidences a relevant acquisition; and section 641, 642 or 643 applies to the relevant acquisition. (sec.645-ssec.2) The person, trustee or responsible entity must, within 30 days after the commencement day, give notice to the commissioner that the record or entry was made. Under the Administration Act , failure to give the commissioner notice about a matter under a tax law is an offence under section 120 of that Act. - (a) a person— (i) recorded an instrument or transaction in a register of interests in property; and (ii) the instrument, or the instrument that effects or evidences the transaction, relates to a transaction or acquisition to which subdivision 3 or 4 applies; or - (i) recorded an instrument or transaction in a register of interests in property; and - (ii) the instrument, or the instrument that effects or evidences the transaction, relates to a transaction or acquisition to which subdivision 3 or 4 applies; or - (b) the trustee or responsible entity of a unit trust— (i) recorded in the trust’s records an instrument that effects or evidences a trust acquisition or trust surrender of units in a unit trust; and (ii) section 638, 639 or 640 applies to the trust acquisition or trust surrender; or - (i) recorded in the trust’s records an instrument that effects or evidences a trust acquisition or trust surrender of units in a unit trust; and - (ii) section 638, 639 or 640 applies to the trust acquisition or trust surrender; or - (c) a person— (i) entered in the records of a corporation or society an instrument that effects or evidences a relevant acquisition; and (ii) section 641, 642 or 643 applies to the relevant acquisition. - (i) entered in the records of a corporation or society an instrument that effects or evidences a relevant acquisition; and - (ii) section 641, 642 or 643 applies to the relevant acquisition. - (i) recorded an instrument or transaction in a register of interests in property; and - (ii) the instrument, or the instrument that effects or evidences the transaction, relates to a transaction or acquisition to which subdivision 3 or 4 applies; or - (i) recorded in the trust’s records an instrument that effects or evidences a trust acquisition or trust surrender of units in a unit trust; and - (ii) section 638, 639 or 640 applies to the trust acquisition or trust surrender; or - (i) entered in the records of a corporation or society an instrument that effects or evidences a relevant acquisition; and - (ii) section 641, 642 or 643 applies to the relevant acquisition.