29Registration of duty as a charge

##### 29 Registration of duty as a charge (1) The Commissioner may register so much of any gift duty as relates to any real property comprised in a gift as a charge on that real property, after having certified in writing that there are arrears of duty payable, and the Registrar‑General or Registrar of Titles or other appropriate officer of a State or Territory may register the charge accordingly, and give effect to it as if the certificate were an instrument of charge or encumbrance duly executed under the laws in force in that State or Territory. (2) In subsection (1), gift duty also includes additional gift duty under section 27.