Queensland Consolidated Acts

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Registration of charge over land

47B Registration of charge over land

(1) This section applies if, under a revenue law, the commissioner may lodge a request to register a charge over land under this division.
(2) The commissioner may lodge the request, in the approved form, with the registrar.
(3) The registrar must register the charge over the land on lodgement of—
(a) the request; and
(b) a certificate of the commissioner stating there is, under a stated revenue law, a charge over the land for a stated outstanding amount of tax.
(4) The fee for registration of the charge is payable by the owner of the land.

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