156B Transferors and transferees must provide tax statement stating that transfer non-notifiable or providing tax information

(1)

An instrument to transfer a specified estate in land is not in order for registration unless—

(a)

each of the transferors and transferees completes a tax statement; and

(b)

the tax information in that statement is given to the chief executive in accordance with subsection (2) or (3).

(2)

If the instrument is an electronic instrument,—

(a)

the transferor or transferee must give the tax statement to the certifier; and

(b)

the certifier must give the tax information in that statement to the chief executive by lodging the information in an electronic workspace facility approved by the Registrar under section 22 of the Land Transfer (Computer Registers and Electronic Lodgement) Amendment Act 2002 when lodging the instrument for registration.

(3)

If the instrument is a paper instrument, the tax statement must be attached to the instrument when the instrument is lodged for registration in accordance with section 47.

Section 156B: inserted, on 1 October 2015, by section 5 of the Land Transfer Amendment Act 2015 (2015 No 82).