Land Tax Act 2010
sec.63Issue of clearance certificates
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sec.63 Issue of clearance certificates
The owner, purchaser or mortgagee of land may apply to the commissioner for the issue of a clearance certificate for the land. The application must— be accompanied by the prescribed fee; and be made in the way prescribed under a regulation. If the application is properly made, the commissioner must issue a clearance certificate to the applicant stating— the amount of unpaid land tax on the land; and if security is held under section 61 for payment of the unpaid land tax—that the security is held. (sec.63-ssec.1) The owner, purchaser or mortgagee of land may apply to the commissioner for the issue of a clearance certificate for the land. (sec.63-ssec.2) The application must— be accompanied by the prescribed fee; and be made in the way prescribed under a regulation. (sec.63-ssec.3) If the application is properly made, the commissioner must issue a clearance certificate to the applicant stating— the amount of unpaid land tax on the land; and if security is held under section 61 for payment of the unpaid land tax—that the security is held.
- (a) be accompanied by the prescribed fee; and
- (b) be made in the way prescribed under a regulation.
- (a) the amount of unpaid land tax on the land; and
- (b) if security is held under section 61 for payment of the unpaid land tax—that the security is held.