Queensland Consolidated Regulations

LAND TAX REGULATION 2021 - REG 3

3 Application for clearance certificate—Act, s 63

(1) For section 63 (2) (b) of the Act , the way to make an application for a clearance certificate is—

(a) online at the website of an entity engaged by the commissioner for the purpose; or

(b) in writing to the commissioner by mail.

(2) For section 63 (2) (a) of the Act , the fee for an application for a clearance certificate is—

(a) if the application is made online—35.80 fee units; or

(b) if the application is made in writing under subsection (1) (b) —44.35 fee units.

(3) If the application is made online at the website of the entity, it is enough if the application fee is paid to the entity.

(4) For working out the amount of a fee expressed in subsection (2) as a number of fee units, for the purpose of the Acts Interpretation Act 1954 , section 48C (3) , the amount is to be rounded down to the nearest multiple of 5 cents.

Example for subsection (4)—

Subsection (2) (a) provides for a fee of 35.80 fee units. If the value of a fee unit for this regulation were $1.025, the number of dollars obtained by multiplying $1.025 by 35.80 would be $36.695. After rounding down, the amount of the fee would be $36.65.