Land Tax Act 2010
sec.83AProvision to pay land tax etc. on particular leases unenforceable
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sec.83A Provision to pay land tax etc. on particular leases unenforceable
This section applies to the following leases— a pre-existing lease; a lease that arises from a renewal under an option to renew contained in a pre-existing lease; a lease that arises from an assignment or transfer of a pre-existing lease. A provision in the lease requiring a lessee to pay land tax, or reimburse the lessor for land tax, is unenforceable. In this section— pre-existing lease — means a lease entered into after 1 January 1992 and before 30 June 2009; and does not include a lease that arises from— a renewal under an option to renew contained in a lease entered into on or before 1 January 1992; or an assignment or transfer of a lease entered into on or before 1 January 1992. s 83A ins 2017 No. 20 s 26 (sec.83A-ssec.1) This section applies to the following leases— a pre-existing lease; a lease that arises from a renewal under an option to renew contained in a pre-existing lease; a lease that arises from an assignment or transfer of a pre-existing lease. (sec.83A-ssec.2) A provision in the lease requiring a lessee to pay land tax, or reimburse the lessor for land tax, is unenforceable. (sec.83A-ssec.3) In this section— pre-existing lease — means a lease entered into after 1 January 1992 and before 30 June 2009; and does not include a lease that arises from— a renewal under an option to renew contained in a lease entered into on or before 1 January 1992; or an assignment or transfer of a lease entered into on or before 1 January 1992.
- (a) a pre-existing lease;
- (b) a lease that arises from a renewal under an option to renew contained in a pre-existing lease;
- (c) a lease that arises from an assignment or transfer of a pre-existing lease.
- (a) means a lease entered into after 1 January 1992 and before 30 June 2009; and
- (b) does not include a lease that arises from— (i) a renewal under an option to renew contained in a lease entered into on or before 1 January 1992; or (ii) an assignment or transfer of a lease entered into on or before 1 January 1992.
- (i) a renewal under an option to renew contained in a lease entered into on or before 1 January 1992; or
- (ii) an assignment or transfer of a lease entered into on or before 1 January 1992.
- (i) a renewal under an option to renew contained in a lease entered into on or before 1 January 1992; or
- (ii) an assignment or transfer of a lease entered into on or before 1 January 1992.