106Effect of charge on land

#### 106 Effect of charge on land (1) A charge created on land under section 104 has priority over any other interest in the land (even if the interest has been registered on a land register). (2) The charge remains in force until: (a) all of the following amounts are paid: (i) the penalty mentioned in subsection 104(1); (ii) any costs of the Commonwealth that the person mentioned in that subsection is ordered to pay by a court; (iii) any costs incurred by the Commonwealth in relation to recovering the penalty mentioned in that subsection; or (b) the interest in the land is disposed of under section 109. (3) To avoid doubt, the charge on the land is not affected by any change in ownership of the land. Powers of Treasurer (4) The Treasurer has power, on behalf of the Commonwealth, to do, or authorise the doing of, anything necessary or convenient to obtain the registration of the charge on a land register. (5) The Treasurer’s powers under subsection (4) include: (a) executing any instrument required to be executed; or (b) signing any certificate that: (i) states that a charge is created on land under section 104; and (ii) specifies the land on which the charge is created.