Northern Territory Numbered Acts Northern Territory Numbered Acts(1) The Commissioner may apply to the Supreme Court for an order for the sale of land subject to a registered overriding statutory charge.
(2) An application may only be made for the sale of the land if:
(a) the Commissioner has made an assessment of the tax to which the overriding statutory charge relates; and
(b) at least 18 months have elapsed from the due date for payment fixed in the notice of assessment; and
(c) at least 6 months before the date of the application the Commissioner has given the taxpayer and anyone else with a registered interest in the land the notice required under subsection (3).
(3) The required notice is a notice stating the Commissioner's intention to apply to the Supreme Court for an order for sale of the land unless the outstanding tax is paid within 6 months after the date of the notice.
(4) A notice under subsection (2)(c) must be served:
(a) personally; or
(b) if personal service is impracticable – by a form of non-personal service authorised under section 144; or
(c) if non-personal service under section 144 is impracticable – by posting the notice on the land.