Land Tax Regulations 2025

The Regulations centre on a small set of concepts that shape the practical operation of the Land Tax Act 2005 s 103 obligations. These concepts are: prescribed person, prescribed period, prescribed information, prescribed manner, and the textual import of another set of subordinate regulations.

• Prescribed person. Regulation 5(1)(a) makes the Registrar of Titles the "prescribed person" for the purposes of s 103(1) of the Act. The Regulations therefore allocate responsibility for taking the s 103(1) step to the land titles registry. The instrument does not reproduce s 103 itself; it links the titles registry into the Act by prescription.

• Prescribed period. Regulation 5(1)(b) fixes the triggering window as "one month after the acquisition of the land". That specifies a short, calendar-based compliance timeframe measured from the acquisition event, rather than from registration or assessment notice. The Act’s substantive definition of "acquisition" is not reproduced in the Regulations; users must cross-check the Land Tax Act 2005 for the legal trigger.

• Prescribed information. Regulation 5(2)(a) adopts the particulars set out in regulation 7(1) of the Local Government (Land Information) Regulations 2021 as the content to be provided for s 103(2), but with a substitution in paragraphs (a)(vi) and (a)(viii): the parenthetical becomes "(for State Revenue Office data matching purposes)". The Regulations therefore import, by reference, an existing list of particulars from another subordinate instrument and modify two items to specify their use for State Revenue Office data matching.

• Prescribed manner. Regulation 5(2)(b) prescribes "in writing" as the manner of providing the particulars. That fixes a formal, documentary mode of transmission rather than, for example, oral notification or an implied electronic exchange absent a written record.

• Inter-instrument references and legislative form. Regulation 4 defines "the Act" as the Land Tax Act 2005; regulation 2 cites the enabling provision s 107 of that Act. The Endnotes and Explanatory Details link the textual substitution to the Local Government (Land Information) Regulations 2021 and record the relevant statutory rule number for that instrument (S.R. No. 69/2021). The Endnotes also record commencement, the maker (Governor in Council), and that the Regulations will sunset under the Subordinate Legislation Act 1994.

These concepts work together to create an administrative reporting mechanism: the Registrar of Titles must, in writing and within one month after acquisition, provide the specified particulars (as defined in the Local Government regulation with the textual substitution) for the purposes identified in s 103 of the Act. The Regulations are therefore chiefly about information flows, timing and format, not substantive tax liabilities or collection processes.

The Regulations create duties and change information flows that primarily affect three institutional actors and, indirectly, property owners and intermediaries.

• Registrar of Titles. The Regulations expressly designate the Registrar of Titles as the "prescribed person" for s 103(1) (regulation 5(1)(a)). That makes the Titles Office the primary operational actor responsible for producing and sending the required particulars within the one‑month prescribed period (regulation 5(1)(b)). The Registrar therefore bears the administrative and compliance burden: identification of acquisition events, extraction or compilation of the particulars specified in the Local Government (Land Information) Regulations 2021 reg 7(1) (as modified), and written transmission within the statutory timeframe. The Regulations do not specify how the Titles Office must internalise that work , IT changes, staffing or form design will be a Registrar decision.

• State Revenue Office (SRO) or equivalent data recipient. Although the Regulations do not explicitly name the recipient of the Registrar’s notice within the Land Tax Regulations text, they rephrase two particulars in the referenced Local Government regulation with the parenthetical "(for State Revenue Office data matching purposes)" (regulation 5(2)(a)). That modification signals that the primary purpose of the particulars is to support data matching by the State Revenue Office. Practically, the SRO will be the principal beneficiary of the information flow and is the implied end user for the modified particulars.

• Property purchasers and owners. Property owners, purchasers, or transferees are affected indirectly. The Regulations change the institutional pathway by which land acquisition information is supplied for land tax administration. That can affect timing and accuracy of the State’s awareness of ownership changes, which could influence assessment timing, notification, and matching of records for tax purposes. The Regulations do not themselves levy additional obligations on owners in the text; they instead place responsibility on the Registrar of Titles to provide particulars in writing within one month after acquisition (regulation 5(1)).

• Local government and data-holding agencies. The Regulations import the particulars from regulation 7(1) of the Local Government (Land Information) Regulations 2021 and alter two parenthetical uses. This import means that any data items that the Local Government regulation identifies will be pulled into the land tax information flow. Local government entities whose data feeds into the Local Government regulation may see their data reused for State Revenue Office matching, depending on existing sharing arrangements.

• Administrators, IT suppliers and counsel. Compliance will require alignment between Titles Office systems, any forms or conveyancing portals, and SRO data formats. External service providers supporting registries, conveyancers, and software vendors will be participants in implementing the "in writing" and particulars requirements.

Who does not carry new statutory liabilities in these Regulations is also notable: there are no new penalties set out in the Regulations themselves and no direct new obligations stated for purchasers, conveyancers or agents in the text of the Regulations , the Regulations focus on the Registrar as the prescribed notifier and on particulars and form.

The Regulations impose a narrowly framed duty and specify format and content; they do not create new substantive rights or penalties.

• Duty on Registrar of Titles to notify. Regulation 5(1) prescribes the Registrar of Titles as the person with the obligation generated by section 103(1) of the Land Tax Act 2005. That creates a statutory duty for the Registrar to act under the Act. The Regulations do not restate section 103 itself; they operate by prescribing the identity of the person who must comply with the s 103(1) obligation.

• Timing obligation. Regulation 5(1)(b) prescribes the period for taking the s 103(1) step as "one month after the acquisition of the land". This is a strict, calendar-based window for the Registrar’s action: the duty is to be performed within that one-month period. The Regulations do not provide for extensions, exemptions, or alternative timeframes within the text. Any discretion to vary timing would need to be found in the Land Tax Act 2005 (not reproduced in these Regulations) or granted administratively.

• Content obligation. Regulation 5(2)(a) prescribes the information to be supplied under s 103(2) as the particulars set out in regulation 7(1) of the Local Government (Land Information) Regulations 2021, with the specified parenthetical substitution in paragraphs (a)(vi) and (a)(viii). The Regulations therefore require the Registrar to supply those particulars when performing the s 103(2) step. Because the particulars are not reproduced in these Regulations, compliance requires consulting regulation 7(1) of the Local Government instrument to identify the exact data fields.

• Manner obligation. Regulation 5(2)(b) prescribes that the particulars be provided "in writing". This formalises the transmission channel: a documented, written record is required. The Regulations do not specify particular modes of writing (for example, whether electronic writing satisfies the requirement), so legal and administrative guidance will be needed to determine whether electronic notices, signed digital messages or paper forms meet "in writing" in practice.

• Rights and limitations. The Regulations do not confer express new rights on private persons. They do not create appeal rights, confidentiality guarantees, or review mechanisms within their text. Any rights concerning access to or correction of information, or remedies for failures, would need to be found in the Land Tax Act 2005, the Local Government (Land Information) Regulations 2021, or general administrative law and privacy regimes. The Regulations also do not create penalties, fines or enforcement mechanisms; those remain matters for the primary Act or other instruments.

• Delegation and operational discretion. The Regulations name the Registrar of Titles as the prescribed person but do not detail internal delegation powers, record-keeping standards, or routine processes. The Registrar will decide how to operationalise the one-month written notice and the extraction and transmission of the imported particulars. Any operational discretion (for example, whether automated notifications to an SRO inbox suffice) will be exercised under the Registrar’s administrative policies, subject to any directions or standards in the Land Tax Act 2005 or other applicable law.

In short, the Regulations create a clear, limited duty on the Registrar to provide a specified set of particulars in writing within a one-month window following acquisition. They do not include express rights for private parties or specify enforcement measures within their text.

The Regulations themselves contain no penalty clauses, enforcement sanctions or administrative penalty regimes. The Table of Provisions lists only regulations 1 to 5; none of those provisions creates a fine, infringement notice regime, or criminal sanction. Therefore, enforcement implications must be sought in the enabling statute, the Land Tax Act 2005, and any enforcement or penalty provisions contained in that Act, not in these Regulations.

Several practical enforcement and compliance implications follow from this absence:

• Enforcement framework resides in the Act. Because the Regulations operate by prescribing persons, periods and particulars for the purposes of section 103 of the Land Tax Act 2005 (regulation 5), any failure to comply with the duties the Regulations define , for example, the Registrar failing to provide particulars in writing within one month , would be actionable under the enforcement mechanisms of the Land Tax Act 2005 where those mechanisms apply. The Regulations do not alter or supplement the Act’s sanctions; they simply specify administrative detail required to give effect to the Act’s section 103.

• Administrative remedies and internal compliance. Operational non-compliance (for example, system failures at the Titles Office) will likely be addressed through internal administrative remedies between agencies (Registrar and State Revenue Office), process audits, or inter-agency data-sharing agreements. The Regulations mandate written transmission and a one-month window, so inter-agency service-level expectations will be relevant in practice.

• No direct private right to challenge set out. The Regulations do not create a new private civil cause of action for an individual affected by the Registrar’s failure to provide information. Any private remedies must be found in the Land Tax Act 2005 or general administrative law. The Regulations, read alone, do not provide enforcement pathways for property owners or purchasers.

• Sunset and review signals. The Endnotes indicate the Regulations will sunset 10 years after making under the Subordinate Legislation Act 1994 (Endnote 1). That temporality affects the long-term enforcement landscape: subordinate instruments with a finite lifespan may be subject to scheduled review or replacement before sunset, and enforcement expectations may evolve with any successor instruments.

• Interaction with privacy, confidentiality and information-sharing laws. The Regulations require the Registrar to provide particulars and to state two items expressly for "State Revenue Office data matching purposes" (regulation 5(2)(a)). Any legal limits on data sharing or statutory privacy duties affecting the Registrar or the State Revenue Office will operate independently of these Regulations. The Regulations do not assert that data sharing overrides privacy constraints, nor do they provide separate authorisation for disclosure; such authorisations, or restrictions, will be found in the Act or other statutes.

Because penalties are not in the Regulations, practitioners must check the Land Tax Act 2005 and associated administrative instruments for specific enforcement and sanction regimes applicable to non-compliance with the s 103 obligations the Regulations make operational.

The Regulations are tightly networked to a small set of other legal instruments and statutory rules. The interaction is predominantly by reference and modification of particulars in another subordinate instrument, and by operation under the enabling power in the Land Tax Act 2005.

• Land Tax Act 2005. The Regulations are made under section 107 of the Land Tax Act 2005 (regulation 2) and expressly operate "for the purposes of section 103" of that Act (regulation 5(1) and (2)). They do not alter the text of the Act; they prescribe which person must act, the time within which the prescribed action must occur, the content of the information required, and the manner of transmission for the s 103 obligations. Any substantive rights, exemptions, penalties, or definitions affecting "acquisition", appeal rights, or enforcement remain matters of the primary Act.

• Local Government (Land Information) Regulations 2021. Regulation 5(2)(a) imports the particulars listed in regulation 7(1) of the Local Government (Land Information) Regulations 2021 into the Land Tax reporting obligation, subject to a substitution in two parenthetical items (a)(vi) and (a)(viii) that change the stated purpose to "(for State Revenue Office data matching purposes)". The Regulations therefore reuse an existing set of data fields maintained for local government purposes, ensuring consistency in the data items used across regimes, but altering the stated purpose for two items to tie them explicitly to State Revenue Office matching activities. Complying parties must therefore consult regulation 7(1) of the Local Government instrument to determine the exact particulars.

• Subordinate Legislation Act 1994. The Endnotes record that the Regulations will sunset 10 years after the day of making, on 16 December 2035, pursuant to section 5 of the Subordinate Legislation Act 1994 (Endnote 1). That statutory sunset imposes a temporal limit and potential review requirement on these Regulations. Any continuation, replacement or amendment beyond that date will require further subordinate instrument-making.

• Interpretation of Legislation Act 1984. The Endnotes include interpretative guidance under the Interpretation of Legislation Act 1984 (ILA), noting style and construction rules (Endnote 1, "INTERPRETATION OF LEGISLATION ACT 1984 (ILA)"). The Endnotes make clear that headings, examples, punctuation, provision numbers and other formatting elements form part of the Statutory Rule to the extent the ILA prescribes. That affects how the Regulations are read and how references to other subordinate instruments are applied in practice.

• Data-sharing and privacy regimes. The Regulations require the provision of particulars and explicitly reference State Revenue Office data matching purposes in the substituted parentheticals (regulation 5(2)(a)). The Regulations themselves do not adjudicate privacy law, information disclosure authorisations, or confidentiality obligations; those will be governed by separate privacy and information-sharing legislation and policies applicable to the Registrar and State Revenue Office. Any conflict between an information disclosure requirement in the Land Tax Act 2005 (as operationalised by these Regulations) and privacy law would need to be resolved by reference to the governing statutes and lawful disclosure gateways.

• Other administrative rules and registers. Because the Regulations operate by prescribing the Registrar of Titles as the notifier, they implicate the Titles Office’s existing procedures, conveyancing practice, and any electronic lodgement or registry protocols. Practical interoperability will depend on existing arrangements between the Titles Office and the State Revenue Office, and on whether the Registrar’s written notices can be delivered in the formats required by the SRO.

Overall, the Regulations are designed to sit within and connect the Land Tax Act 2005, local government land-information rules, and existing interpretative rules on subordinate legislation. They do not create standalone legal regimes; instead, they import and adapt particulars from another subordinate instrument and place an administrative burden on the Registrar to supply those particulars for tax administration purposes.

The Regulations are new in the form provided and contain no substantive amendment history within the instrument itself. The statutory metadata and Endnotes record the relevant making and amendment facts:

• Made and commencement. The Endnotes state the Land Tax Regulations 2025 were made on 16 December 2025 by the Governor in Council under section 107 of the Land Tax Act 2005 and came into operation on that day (Endnote 1). Regulation 3 also records commencement on 16 December 2025.

• No subsequent amendments. The Table of Amendments section expressly states there are no amendments made to the Land Tax Regulations 2025 by statutory rules, subordinate instruments or Acts (Endnote 2). That indicates the instrument as presented is at Version No. 001 and unchanged since making up to the version date (16 December 2025) recorded at the head of the document.

• Relation to prior subordinate instruments. The Explanatory Details tie regulation 5(2)(a) to S.R. No. 69/2021 (Explanatory details point 1: "Reg. 5(2)(a): S.R. No. 69/2021"), which appears to be the statutory rule number for the Local Government (Land Information) Regulations 2021. That note records the source for the particulars referenced in regulation 5(2)(a) and indicates the substitution being made to that other instrument's paragraph wording is linked to that statutory rule.

• Statutory sunset. The Endnotes record the application of the Subordinate Legislation Act 1994 sunset rule: the Regulations will sunset 10 years after the day of making (Endnote 1). The concrete date provided is 16 December 2035. The sunset provision creates an automatic termination point unless the Regulations are re-made or otherwise extended by lawful means under the Subordinate Legislation Act.

• Versioning and style changes. The document header shows Version No. 001 and the Endnotes include ILA-driven interpretative notes about style changes and headings. Those notes record how the Statutory Rule should be read and confirm that headings and notes form part of the Statutory Rule to the extent provided by the Interpretation of Legislation Act 1984.

Because the instrument is recent and explicitly notes no amendments, practitioners should monitor the Subordinate Legislation Act sunset timetable and any subsequent statutory rules that might alter the imported Local Government particulars or the prescribed period and person. Any change to regulation 7(1) of the Local Government instrument will also affect what information the Registrar must supply for Land Tax purposes as a result of the import in regulation 5(2)(a).

The Regulations contain no reported litigation history within the instrument or its Endnotes. There are no cases mentioned, no judicial commentary cited, and no recorded disputes associated with the statutory rule in the Endnotes or explanatory details. The Table of Amendments and Explanatory Details record administrative facts only; they disclose no court challenges or tribunal decisions.

Practical implications of the absence of litigation history:

• Novelty and untested provisions. Because the Regulations are newly made (Version No. 001, 16 December 2025) and carry no recorded case history, the legal contours of operation , for example, interpretation of "in writing", what precisely constitutes "acquisition of the land" for timing purposes, or how substituted parentheticals in imported particulars will be read , are untested in the courts insofar as the Regulations are concerned.

• Reliance on Act jurisprudence. Any litigation or administrative dispute about the duties the Regulations operationalise will likely invoke the Land Tax Act 2005 and any case law interpreting its provisions. Because the Regulations operate only to specify person, period, manner and particulars for s 103, disputes about interpretation or enforcement are more likely to be litigated under the Act’s provisions than under the Regulations directly.

• Potential areas for dispute. While there is no litigation history recorded, several issues could give rise to dispute in future: the precise trigger date for the one-month period (is it date of contractual acquisition, settlement, registration, or some other event); whether electronic transmission meets "in writing"; data accuracy and liability where wrong particulars are transmitted; and conflicts with privacy or data-sharing obligations. These are theoretical risks noted because the Regulations are silent on these matters, not because any case law has arisen.

• No precedent for enforcement in the instrument. As the Regulations themselves contain no penalties or enforcement provisions, future litigation is likely to focus on whether the Registrar met the Act’s obligations as shaped by the Regulations and on administrative law principles governing inter-agency duties and information sharing.

Practitioners seeking to anticipate judicial treatment must therefore work from the text of the Land Tax Act 2005, the Local Government (Land Information) Regulations 2021, general principles of administrative law and statutory interpretation, and any future cases that may address how these Regulations operate in practice. For the moment, there are no decided cases tied to the Land Tax Regulations 2025 recorded in the endnotes or explanatory material.

This instrument is short but contains several practical pitfalls that can affect compliance and operationalisation. The following items are the concrete, source-grounded areas where misunderstandings or implementation errors are likely.

• The Regulations import rather than reproduce the required particulars. Regulation 5(2)(a) prescribes "the particulars set out in regulation 7(1) of the Local Government (Land Information) Regulations 2021" with a textual substitution in two parentheticals. The Regulation does not list the particulars. A practitioner who fails to consult reg 7(1) of the Local Government instrument will not know the precise data fields required. Endnote/explanatory details point 1 flags S.R. No. 69/2021 as the relevant instrument; you must consult that instrument to identify the exact particulars.

• The substitution affects only specific subparagraphs. The modification is limited to "paragraph (a)(vi) and (viii)" of regulation 7(1) of the Local Government instrument, replacing the parenthetical "(for the purpose of preparing voters' rolls)" with "(for State Revenue Office data matching purposes)" (regulation 5(2)(a)). It is easy to assume the change is broader. It is not: only those named subparagraphs are changed "as if" the substitution were made. Careful cross-referencing is required.

• "In writing" is open to interpretation. Regulation 5(2)(b) prescribes the manner as "in writing". The instrument does not define whether an electronic notice, a secure API transmission with written metadata, an email, or a scanned PDF satisfies "in writing". That opens a compliance risk for Registrars and recipients if they adopt an electronic workflow without confirming whether it meets the statutory phrase. Administrative practice and any guidance from the Land Tax Act or the Registrar will be decisive.

• Timing trigger: "one month after the acquisition of the land". Regulation 5(1)(b) fixes a one-month window but does not define "acquisition". The Land Tax Act 2005 is the place to find the legal definition and any rules for when acquisition occurs for tax purposes. Implementation risk arises if the Registrar measures the one month from a different event (for example, registration date vs settlement date vs contract date). Mistimed notices could result in disputes or administrative friction with the State Revenue Office.

• The Registrar is prescribed, but internal delegation and systems are unspecified. The Regulations name the Registrar of Titles as the prescribed person (regulation 5(1)(a)) but say nothing about delegation to staff, delegate signatures, automated processes, or system-to-system exchanges. Organisations will need to design internal processes without statutory detail on acceptable delegation or authentication methods.

• Data privacy and sharing authorisation not addressed. The parenthetical substitution expressly references State Revenue Office data matching purposes (regulation 5(2)(a)). The Regulations do not themselves provide the legal basis for disclosure or address privacy constraints. Registrars must be satisfied that existing statutory gateways, memoranda of understanding, or privacy law authorisations permit the transfer of the particulars as required. Absence of explicit authorisation in the Regulations itself is a potential compliance snag.

• No penalties in the Regulations. There is no penalty clause; enforcement appears to depend on the Land Tax Act 2005. Parties seeking remedies or redress for failures will need to identify remedies in primary legislation or administrative arrangements. Practitioners may mistakenly look to the Regulations for sanctions; none are present.

• Sunset date may require operational rework. The Endnotes record a statutory sunset date (16 December 2035). Organisations that reconfigure systems or sign contractual arrangements to implement these reporting flows should account for the ten-year limit and potential future changes when estimating implementation payback.

• Cross-instrument drafting nuance. The phrase "as if ... there were substituted" used in regulation 5(2)(a) is a drafting device that creates a hypothetical textual change in another instrument. Errors can arise if practitioners assume the Local Government instrument is amended in substance rather than being read with the substitution for the purposes of the Land Tax Regulations. The legal effect is a reading-in for the Land Tax context; it does not change the stand-alone text of the Local Government instrument outside that context.

Each of these "gotchas" flows directly from the Regulations’ text. Addressing them requires close cross-referencing to the Land Tax Act 2005, the Local Government (Land Information) Regulations 2021 (S.R. No. 69/2021), and internal administrative policy at the Titles Office and State Revenue Office.

Compliance under these Regulations is focused, procedural and primarily an operational problem for the Registrar of Titles and associated systems. The following checklist translates the Regulations’ prescriptions (regulation 5(1)-(2)) and Endnotes into concrete steps.

1. Confirm the legal triggers and recipient under the Act.

   • Cross-check section 103 of the Land Tax Act 2005 to confirm what s 103(1) and s 103(2) require, to whom notices should be given, and whether there are any statutory definitions affecting "acquisition" or exceptions. The Regulations operate "for the purposes of section 103" (regulation 5); compliance requires reading the Act in tandem.

2. Determine the acquisition trigger for timing.

   • Establish the precise event that starts the one-month period under the Land Tax Act 2005 definition of "acquisition of the land". Adopt a single, documented organisational rule for counting the one-month period (for example, settlement date, registration date, or other legally defined trigger) and apply it consistently.

3. Identify the required particulars.

   • Retrieve regulation 7(1) of the Local Government (Land Information) Regulations 2021 (S.R. No. 69/2021) and list the particulars required. Note that for paragraphs (a)(vi) and (a)(viii) the parenthetical purpose must be read as "(for State Revenue Office data matching purposes)" by virtue of regulation 5(2)(a). Do not rely on a summary; use the exact field names and formats in reg 7(1).

4. Decide acceptable forms of "in writing".

   • Legal and IT teams should confirm whether electronic communications, secure API payloads, signed PDFs, or emails satisfy "in writing" for the Registrar and for the recipient (which the Land Tax Act and SRO practice may confirm). Document accepted channels and authentication requirements. If necessary, seek clarification from the SRO or legal advisers.

5. Build or adapt data-extraction and transmission processes.

   • Implement IT workflows that extract the reg 7(1) particulars, ensure data integrity, and transmit the particulars in the accepted written form within one month of acquisition. Log transmission timestamps to evidence compliance with the one-month requirement.

6. Ensure data-sharing legal basis and privacy compliance.

   • Verify the legal basis for providing each particular to the intended recipient (State Revenue Office data matching) under relevant privacy and information-sharing statutes and policies. If additional authorisation or MOU is required, secure it before operationalising transfers.

7. Train staff and update forms.

   • Train Titles Office officers and external-facing staff to recognise acquisition events, to compile the specified particulars, and to deliver written notices within the one-month window. Update any registry forms, conveyancing checklists, or vendor interfaces to capture the required data reliably.

8. Establish inter-agency service-level arrangements.

   • Coordinate with the State Revenue Office to confirm receipt formats, delivery endpoints, error handling and reconciliation processes. Agree SLAs for handling missing or erroneous particulars to reduce friction.

9. Maintain audit trails and records.

   • Keep auditable records of each written transmission, including the underlying acquisition event date, the particulars supplied, and confirmation of receipt. This will support compliance evidence and administrative reviews.

10. Monitor for changes and sunset timing.

    • Track any amendments to the Local Government (Land Information) Regulations 2021 reg 7(1), because changes to that instrument will change what particulars must be supplied. Note the Regulations’ sunset date (16 December 2035) recorded in the Endnotes and plan for review or reconfiguration before that date.

11. Seek legal clarification where necessary.

    • Where uncertainty remains (for example, whether a particular electronic transmission meets "in writing", or when precisely the one-month clock starts), obtain legal advice or seek guidance from the State Revenue Office or the Attorney‑General’s Department to reduce implementation risk.

Following these steps will align operational practice with the Regulations’ textual prescriptions: the Registrar acts as the prescribed notifier (regulation 5(1)(a)), provides the specified particulars imported from reg 7(1) of the Local Government instrument with the substitution for two items (regulation 5(2)(a)), and does so in writing within one month after acquisition (regulation 5(1)(b) and 5(2)(b)). Documented internal policies and inter-agency arrangements will reduce the principal implementation risks identified in the "Gotchas" section.