(1) Nothing in this Act prevents a lessor from requiring a lessee to pay an
amount (the
"GST amount" ) that is directly or indirectly attributable to GST payable for
a supply made by the lessor to the lessee under the lease.
(2) If a lease
provides that the GST amount is to be paid by the lessee to the lessor as an
outgoings item, the GST amount is a specific outgoing.
