ACTIn ForceAct
Leases (Commercial and Retail) Act 2001
21Recovery of GST
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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