SMIG – The S118 Notice is usually issued by the Solicitor / Conveyancer who’s acting for the purchaser, and amongst other things its purpose is to inform the Owners Corporation of who it is that’s entitled to a priority vote at General Meetings and whose details should be included on the Strata Roll.
The Secretary’s only obligation is to accurately record on the Strata Roll whatever’s shown on each properly authorised S118 Notice with regard to “the person acquiring interest”, and the “nature of (that) interest”; where in the last 8 years I’ve never received a Notice showing that person as being anything other than “owner”.
So if, like me, you’ve never received a S118 Notice from a mortgagee or covenant chargee, then like me you should just write “none shown” (on the strata roll) at Item 9 of the S109 Certificate/s that you provide.