LAND TAX ACT 2010 - SECT 83A Provision to pay land tax etc. on particular leases unenforceable
LAND TAX ACT 2010 - SECT 83A
Provision to pay land tax etc. on particular leases unenforceable83A Provision to pay land tax etc. on particular leases unenforceable
(1) This section applies to the following leases—(a) a pre-existing lease;(b) a lease that arises from a renewal under an option to renew contained in a pre-existing lease;(c) a lease that arises from an assignment or transfer of a pre-existing lease.
(2) A provision in the lease requiring a lessee to pay land tax, or reimburse the lessor for land tax, is unenforceable.
(3) In this section—
"pre-existing lease" —(a) means a lease entered into after 1 January 1992 and
"" before 30 June 2009; and(b) does not include a lease that arises from—(i) a renewal under an option to renew contained in a lease entered into on or before 1 January 1992; or(ii) an assignment or transfer of a lease entered into on or before 1 January 1992.