60Amendment applies to new leases only

#### 60 Amendment applies to new leases only 60 Amendment applies to new leases only > > (1) Section 21CA, as inserted by the [State Revenue Legislation Amendment Act 2017](/view/html/repealed/current/act-2017-011), applies only to leases entered into or renewed on or after 1 January 2018. > > > (2) Accordingly, section 21CB, as inserted by that Act, does not apply to any land tax amount that is payable for the land tax year commencing on 1 January 2018 or a previous land tax year. > > > > Note— > > > > Land tax liability arises at midnight on 31 December.