New South Wales Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]


Land tax to be first charge on land

47 Land tax to be first charge on land

(1) Land tax shall until payment be a first charge upon the land taxed in priority over all other encumbrances whatever, and where the land taxed comprises two or more parcels the land tax payable on the land taxed shall be a first charge on each and every such parcel and notwithstanding any disposition of the land or any part thereof the land or part shall continue to be liable in the hands of any purchaser or holder for the payment of the land tax so long as it remains unpaid.
(1A) The Chief Commissioner--
(a) on the application of any person, and
(b) on payment of a fee determined by the Chief Commissioner (or the making of arrangements satisfactory to the Chief Commissioner for its payment),
is to issue a certificate showing if there is any land tax charged on land the subject of the application.
The Chief Commissioner may include in the certificate the land value of the land and average value of the land in relation to a specified land tax year.
(1AA) In relation to an application for a certificate--
(a) the application is to be in a form approved by the Chief Commissioner, and
(b) a separate application must be made for each parcel of land that is separately valued under the Valuation of Land Act 1916 or otherwise separately valued for the purposes of land tax assessment, and
(c) the Chief Commissioner may require further information or evidence with respect to the land concerned, or to any other land owned by the owner of that land, before issuing the certificate.
(1B) The application fee for a certificate is to be paid in such manner as may be approved by the Chief Commissioner.
(1BA) The Chief Commissioner may determine--
(a) the means by which a certificate may be issued, including electronically, and
(b) the form of a certificate, including as a document or in an electronic form or a form that may be produced from an electronic message.
(1C) A certificate issued by the Chief Commissioner under this section is conclusive evidence of the matter certified against the Chief Commissioner and in favour of any person (whether or not the person is the person to whom the certificate was issued) except a person who--
(a) had notice, when the certificate was issued, of land tax charged on the land that the certificate failed to disclose, or
(b) was an owner of the land (other than a genuine purchaser for value who has not obtained possession of the land) when the certificate was issued.
(1D) If a certificate issued under this section (
"the original certificate" ) is conclusive evidence in favour of a person, the person is entitled, on application and payment of the prescribed fee under subsection (1A), to be issued with a certificate that is to the same effect as the original certificate and such a certificate is to be regarded as having been issued when the original certificate was issued.
(2) The Chief Commissioner may release the land taxed, or any part of the land, from the charge imposed by subsection (1)--
(a) on payment of an amount the Chief Commissioner estimates to be not less than the proportion of land tax referable to the land or part, or
(b) without payment of land tax if--
(i) the Chief Commissioner is satisfied that there is no significant risk that the land tax for which the charge is imposed will not be paid, and
(ii) a person who is or may become liable to pay the land tax is not in arrears in payment of any land tax.
(2A) Where any land sold under section 713 of the Local Government Act 1993 is liable to a charge under subsection (1), the Chief Commissioner may release the land from the charge on payment of that part of the proceeds of sale under sections 718 and 719 of that Act that is available to pay the land tax in respect of the land.
(3) The provisions of this section have effect despite anything contained in--
(a) section 34 or any other provision of this Act, or
(b) section 42 of the Real Property Act 1900 .
(4) Subsection (1) does not apply to land to which section 21A (Company title units taken to be strata lots) or section 21C (Liability of lessees of land owned by Crown or council) applies.

AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback