Land Tax Act 2010

Section 83A is taken to have had effect on and from 30 June 2010.

However, if a lessee of a lease to which section 83A applies has paid an amount of land tax, or paid an amount to the lessor for land tax, before the commencement, the lessee is not entitled, only because of the operation of section 83A, to recover the amount.

Subsection (2) does not limit the grounds on which the lessee may otherwise recover an amount from the lessor for land tax paid in relation to the lease.

Also, if a court has made an order requiring a lessee of a lease to which section 83A applies to pay land tax in relation to the lease—

despite subsection (1), the lessor may enforce the order; and

section 83A does not affect the enforceability of the order.

In this section—