sec.46AApplication of GST to rents

### sec.46A Application of GST to rents If rent payable under section 46 for a lease is for a supply for which GST is payable, the rent payable from the relevant day for the lease is the total of— the rent that would have been payable if the rent were not for a supply for which GST is payable; and 10% of the rent that would have been payable if the rent were not for a supply for which GST is payable. In this section— relevant day , for a lease, means— for a lease granted before 8 July 1999—1 July 2005; or for a lease granted on or after 8 July 1999—25 August 2000. s 46A ins 2000 No. 20 s 29 sch 1 (sec.46A-ssec.1) If rent payable under section 46 for a lease is for a supply for which GST is payable, the rent payable from the relevant day for the lease is the total of— the rent that would have been payable if the rent were not for a supply for which GST is payable; and 10% of the rent that would have been payable if the rent were not for a supply for which GST is payable. (sec.46A-ssec.2) In this section— relevant day , for a lease, means— for a lease granted before 8 July 1999—1 July 2005; or for a lease granted on or after 8 July 1999—25 August 2000. - (a) the rent that would have been payable if the rent were not for a supply for which GST is payable; and - (b) 10% of the rent that would have been payable if the rent were not for a supply for which GST is payable. - (a) for a lease granted before 8 July 1999—1 July 2005; or - (b) for a lease granted on or after 8 July 1999—25 August 2000.