64Registration authority may be required to register charge

64 Registration authority may be required to register charge (1) If a tax liability becomes an overriding statutory charge on land under this Division, the Commissioner may lodge a request with the registration authority for the charge to be registered over land specified in the request to which the charge relates. (2) The registration authority must (without fee) register the charge by making appropriate entries in the register. (3) A charge registered under this Division has priority over all other registered and unregistered mortgages, charges and encumbrances except a previously registered overriding statutory charge.