(1) If a deferral arrangement applies in relation to land where the building work was carried out, the following must be paid to the commissioner for revenue before a certificate of occupancy is issued:
(a) an amount of lease variation charge, and any accrued interest, under the deferral arrangement;
(b) any interest or penalty tax under the href="http://www.legislation.act.gov.au/a/1999-4" title="A1999-4">Taxation Administration Act 1999
that relates to the amounts mentioned in paragraph (a).
(2) In this section:
"deferral arrangement", for a lease variation charge—see the title="A2023-18">Planning Act 2023
, section 343 (1) (c).
"lease variation charge", for a variation of a nominal rent lease—see the title="A2023-18">Planning Act 2023
, dictionary.