LEASES (COMMERCIAL AND RETAIL) ACT 2001 - SECT 21 Recovery of GST

LEASES (COMMERCIAL AND RETAIL) ACT 2001 - SECT 21

    (1)     This Act does not prevent a party to a lease requiring another party to pay an amount directly or indirectly attributable to GST payable for a taxable supply made by the party to the other party under the lease.

    (2)     For this section, it does not matter when the lease was entered into.

    (3)     In this section:

"taxable supply"—see the A New Tax System (Goods and Services Tax) Act 1999

(Cwlth), dictionary.