68Application for order to sell land

68 Application for order to sell land (1) The Commissioner may apply to the Supreme Court for an order for the sale of land subject to a registered overriding statutory charge. (2) An application may only be made for the sale of the land if: (a) the Commissioner has made an assessment of the tax to which the overriding statutory charge relates; and (b) at least 18 months have elapsed from the due date for payment fixed in the notice of assessment; and (c) at least 6 months before the date of the application the Commissioner has given the taxpayer and anyone else with a registered interest in the land the notice required under subsection (3). (3) The required notice is a notice stating the Commissioner's intention to apply to the Supreme Court for an order for sale of the land unless the outstanding tax is paid within 6 months after the date of the notice. (4) A notice under subsection (2)(c) must be served: (b) if personal service is impracticable – by a form of non-personal service authorised under section 144; or (c) if non-personal service under section 144 is impracticable – by posting the notice on the land.

Taxation Administration Act 2007 36