23—Certificates in respect of liability to tax
(1) Upon application
by the purchaser of any land, or the purchaser's agent, and payment of the
prescribed fee, the Commissioner may issue a certificate showing the amount
(if any) of tax that is, or will be, payable under this Act in respect of
the land on a specified date (the "relevant date").
(2) Where
the Commissioner is unable to calculate exactly the amount referred to in
subsection (1), the Commissioner may make an estimate of that amount.
(3) Where the land in
respect of which an application is made under this section is only part of the
land included in a land tax assessment, the certificate referred to in
subsection (1) must relate to the whole of the land comprised in the
assessment.
(4) Where—
(a) the
amount (if any) stated in a certificate given under this section is paid
within a period specified in the certificate; or
(b) the
certificate indicates that no amount is or will be payable,
the purchaser and the purchaser's successors in title are released from any
liability to tax that accrued in respect of the land before the relevant date,
and no such liability is or remains a charge upon the land after it becomes
vested in the purchaser.