Land Tax Act 2010
sec.63SOther security for payment of outstanding liability
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sec.63S Other security for payment of outstanding liability
The commissioner may take security for the payment of an outstanding liability. The security must be in the form of a bank guarantee or cash deposit, or both. In this section— bank guarantee see section 61 (3) . s 63S ins 2025 No. 15 s 14 (sec.63S-ssec.1) The commissioner may take security for the payment of an outstanding liability. (sec.63S-ssec.2) The security must be in the form of a bank guarantee or cash deposit, or both. (sec.63S-ssec.3) In this section— bank guarantee see section 61 (3) .