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REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2009 No. 19 - SECT 47
47 Amendment of s 37 (Tax to be a first charge on land)
(1) Section 37(1A), 'purchaser'--
omit, insert--
'owner, purchaser or
mortgagee'.
(2) Section 37--
insert--
'(2A) If the commissioner registers
the charge, the fees payable to the registrar of titles for registering, and
subsequently releasing, the charge are payable by the land owner.'.
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