Western Australian Numbered Acts

TAXATION ADMINISTRATION ACT 2003 (NO. 1 OF 2003) - SECT 79

79 .         Priority of charge

        (1)         When a memorial of a charge on land is registered under this Act, the charge is the first charge on the land and has priority over all other mortgages, charges and encumbrances over the land.

        (2)         However, if there is another statutory charge on the same land that ranks as a first charge under another Act, the relative priority of the charges is to be determined according to the order of registration.