ACTIn ForceAct
Leases (Commercial and Retail) Act 2001
21Recovery of GST
Start here
Get a plain-English read of 21
Turn the raw legal text into a practical explanation grounded in Leases (Commercial and Retail) Act 2001.
21 Recovery of GST (1) This Act does not prevent a party to a lease requiring another party to pay an amount directly or indirectly attributable to GST payable for a taxable supply made by the party to the other party under the lease. (2) For this section, it does not matter when the lease was entered into. taxable supply—see the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), dictionary.
Conduct of parties Part 5