A statutory provision that suspends enforcement of a contractual clause (rather than invalidating it) confers only a temporary protection that does not survive the repeal of the provision, even where the Acts Interpretation Act 1954 (Qld) s 20(2)(c) would otherwise preserve accrued rights. The repeal of the Land Tax Act 1915 (Qld) and its replacement by the Land Tax Act 2010 (Qld) ended the s 44A prohibition on enforcement of lease provisions requiring lessees to pay land tax, notwithstanding the absence of an express provision to that effect in the 2010 Act. Lessees under pre-2009 leases containing land tax pass-through clauses are liable for land tax under the 2010 Act.
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