Queensland Numbered Acts

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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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