99Prohibition on passing on land tax

99 Prohibition on passing on land tax (1) A provision in a residential tenancy agreement entered into on or after 1 January 1998 to the effect that the tenant is liable to pay, or to reimburse the landlord in respect of, any land tax payable by the landlord in respect of the rented premises is void. ***residential tenancy agreement*** means an agreement, whether or not in writing and whether express or implied, under which a person lets premises as a residence.