105Treasurer’s declaration relating to charge

#### 105 Treasurer’s declaration relating to charge Contravention that does not relate to acquisitions of interests in land (1) The Treasurer may declare, in writing, that section 104 applies in relation to Australian land in which a person has an interest if: (a) paragraphs 104(1)(a) to (c) apply to the person; and (b) the contravention mentioned in paragraph 104(1)(a) does not relate to the acquisition of the interest in the land; and (c) the Treasurer is satisfied that the declaration is necessary to secure the payment of the penalty mentioned in paragraph 104(1)(b). Treasurer’s declaration—extending land to which charge applies (2) The Treasurer may declare, in writing, that section 104 applies in relation to Australian land (the additional land) in which a person has an interest if: (a) a charge is created under section 104 on other Australian land in which the person has an interest; and (b) subparagraph 104(1)(d)(i) applies in relation to the charge; and (c) the Treasurer is satisfied that the declaration in relation to the additional land is necessary to secure the payment of the penalty mentioned in paragraph 104(1)(b). Content of declaration—generally (3) A declaration under subsection (1) or (2) must specify: (a) the period during which the declaration is in force; and (b) the land to which section 104 applies. > Note: For a person who has more than one interest in Australian land, see subsection (4). Content of declaration under subsection (1) (4) For a declaration under subsection (1), if the person has more than one interest in Australian land, the declaration must specify the land to which section 104 applies. The Treasurer may specify more than one area of Australian land only if the Treasurer is satisfied that specifying each of those areas is necessary to secure the payment of the penalty. Declarations not legislative instruments (5) A declaration under subsection (1) or (2) is not a legislative instrument.