Hi Ann,
I think that although Chapter 17, Part 2 Division 5 deals with the sale of land for unpaid rates, the section that 603(d) refers to is only Section 726 within the same division that relates to all properties transferred under the real property act, not just properties sold for unpaid rates. It appears that Section 726 has illogically been placed in the division that deals with the sale of land for unpaid rates. With this in mind, a Section 603 Certificate is to show the owner(s) name(s) if the names have been provided as a result of a transfer registered under the Real Property Act(which is almost always the case). This is how Penrith City Council has interpreted this section and therefore we show the names of the owners on all Section 603 Certificates issued.