PART XI INJURY FUND AND ASSESSMENTS — Assessment as lien
146
(1) There shall be included among the debts which under the Corporations Act or the Trustee Act are in the distribution of the property in the case of an assignment or death or in the distribution of the assets of a company being wound up under either of those Acts to be paid in priority to other debts the amount of an assessment the liability for which accrued before the date of the assignment or death or before the date of the beginning of the winding-up and those Acts have effect accordingly.
146(2)
Subject to municipal taxes and a lien with respect to wages under the Mechanics' Lien Act , the amount of an assessment or a judgment entered in relation to an assessment is a first lien upon
146(a)
all property, real and personal, of the person to whom the assessment is charged, whether or not that property is used in or in connection with or produced by or in the industry in respect to which the employer is assessed; and
146(b)
all property used in or in connection with or produced in or by the industry for which the employer has been assessed that is owned by another person.
146(3)
In subsection (2) the words "amount of an assessment" include a percentage payable under section 139.
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