(1) The Commissioner may register a charge on land under section 32 by depositing with the Registrar of Titles a certificate describing the land charged and stating that there is an unpaid levy in respect of the land.
(2) The Registrar of Titles must make a recording of the certificate in the Register.
(3) When the levy is paid, the Commissioner may request the Registrar of Titles—
(a) to remove or delete the charge; or
(b) to make a recording in the Register of the discharge of the charge.
(4) The Registrar of Titles must comply with a request made by the Commissioner under subsection (3).
S. 33A inserted by No. 68/2007 s. 5.