On the deposit of a unit plan for the subdivision of a principal unit under subpart 2 or section 24(2)(a), the Registrar must—
(a) note the subsidiary unit title development on the supplementary record sheet for each unit title development in the layered unit title development of which it is a part; and
(b) note on the relevant supplementary record sheet the ownership interest of the principal unit that was subdivided to create the subsidiary unit title development, reassessed as required by section 32(3)(b).