(1) An owner, purchaser or mortgagee of land may apply to the Commissioner for a certificate under this section.
(2) An application must be accompanied by—
(a) the prescribed fee; or
(b) if no fee is prescribed, a fee of 1·16 fee units.
S. 95AA(3) amended by Nos 52/2021 s. 88(1), 16/2024 s. 49(1)(a).
(3) If an application is duly made, the Commissioner must issue a certificate showing if there is any commercial and industrial property tax, land tax or windfall gains tax (including any interest and penalty tax) due and unpaid on the land described in the application.
S. 95AA(4) substituted by No. 52/2021 s. 88(2).
(4) The Commissioner may include any other information in the certificate that the Commissioner thinks appropriate, including—
(a) any land tax on the land (including any interest and penalty tax) that—
(i) has been assessed but has not been paid and is not yet due; or
(ii) is yet to be assessed for the year in which the certificate is issued; and
(b) any windfall gains tax on the land (including any interest and penalty tax) that has been assessed but has not been paid and is not yet due; and
(c) information about a WGT event that has occurred and that may affect the land but in relation to which any windfall gains tax on the land is yet to be assessed; and
S. 95AA(4)(ca) inserted by No. 16/2024 s. 49(1)(b).
(ca) a statement of whether the land is tax reform scheme land and, if so, when the land became tax reform scheme land and when it became, or will become, subject to commercial and industrial property tax; and
Note
Section 3 of the Commercial and Industrial Property Tax Reform Act 2024 defines tax reform scheme land .
(d) any other amounts recoverable under any law for which the Commissioner has the power of general administration.
S. 95AA(5) inserted by No. 52/2021 s. 88(2).
(5) In this section—
"interest", in relation to windfall gains tax, includes any interest on deferral of the tax under the Windfall Gains Tax Act 2021 .
Note to s. 95AA substituted by No. 52/2021 s. 88(3), amended by No. 16/2024 s. 49(2).
Note
If a person is a bona fide purchaser for value of land and obtains a certificate under this section, a charge does not secure—
(a) any amount of commercial and industrial property tax or land tax on the land in excess of the amount set out in the certificate—see section 27 of the Commercial and Industrial Property Tax Reform Act 2024 and section 96 of the Land Tax Act 2005 ; or
(b) any amount of windfall gains tax in excess of
the amount set out in the certificate, subject to section 42(4) of
the Windfall Gains Tax Act 2021 —see section 42 of the
Windfall Gains Tax Act 2021 .
Pt 9A (Heading and ss 95A– 95D) inserted by No. 14/2020 s. 11.
Part 9A—Emergency tax relief
S. 95A inserted by No. 14/2020 s. 11.