21CAGovernment lessor to notify lessee of land tax liability

#### 21CA Government lessor to notify lessee of land tax liability 21CA Government lessor to notify lessee of land tax liability > > (1) A Government entity that enters into a lease of land owned by the Government entity must give the lessee a land tax disclosure statement, in writing, before the lessee enters into the lease. > > > (2) A land tax disclosure statement is a statement that advises the lessee that the lessee will be liable for land tax in respect of the land during the term of the lease if land tax is payable on the land. > > > (3) Without limiting subsection (2), a land tax disclosure statement may be made— > > > > > (a) in the terms of the lease, or > > > > > (b) as part of a disclosure statement for the lease that is given to the lessee before the lease is entered into. > > > (4) A lessee enters into a lease when any of the following occurs (whichever happens first)— > > > > > (a) the lessee executes the lease, > > > > > (b) the lessee enters into possession of the land under the lease, > > > > > (c) the lessee begins to pay rent under the lease. > > > (5) The renewal of a lease is considered to be entry into a new lease for the term of the renewal. > > > (6) The onus is on a Government entity to establish that it gave a land tax disclosure statement to a lessee before the lessee entered into the lease. > > > (7) A Government entity that enters into a lease of land owned by the Government entity and that fails to comply with this section is a non-complying lessor for any land tax on the land that becomes payable during the term of the lease. > > > > Note. > > > > See section 21CB, which enables the Chief Commissioner to recover the land tax from the non-complying lessor if the lessee fails to pay the land tax. > > > (8) This section applies to a lease only if the lessee under the lease is considered to be the owner of the land for land tax purposes because of section 21C. > > > (9) In this section— > > > > Government entity means the Crown, a local council or any other entity not liable for land tax in respect of land it owns under section 21C. > > **s 21CA:** Ins 2017 No 11, Sch 2 \[3\].