Recovery of land tax and commercial and industrial property tax
50 Recovery of land tax and commercial and industrial property tax
S. 50(1) amended by Nos 88/2005 s. 117(Sch. 2 item 5), 16/2024 s. 61(2).
A provision of a retail premises lease is void to the extent that it makes the tenant liable to pay an amount for tax for which the landlord or head landlord is liable under the Land Tax Act 2005 or the Commercial and Industrial Property Tax Reform Act 2024.
Note
The application of this section is affected by section 121 (notification of amount of land tax).
S. 50(2) inserted by No. 82/2005 s. 24(2).
Subsection (1) does not apply, in the case of a lease entered into at any time on or after 1 May 2003 and before 1 July 2003, in respect of any period before 1 July 2003.
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