26Limit on recovery of land tax

#### 26 Limit on recovery of land tax 26 Limit on recovery of land tax > > (1) A provision of a retail shop lease which requires the lessee to pay money to the lessor in respect of outgoings attributable to land tax payable by the lessor is taken to include provision that the liability of the lessee is not to exceed the amount of that liability had the amount of land tax payable by the lessor been assessed on the basis that— > > > > > (a) the land concerned was the only land owned by the lessor, and > > > > > (b) the land concerned was not subject to a special trust (within the meaning of the [Land Tax Management Act 1956](/view/html/inforce/current/act-1956-026)), and > > > > > (c) the lessor was not a company classified under section 29 of that Act as a non-concessional company. > > > (2) The land concerned is the land on which the building or retail shopping centre of which the retail shop forms part is situated, together with all the other land of the lessor used or available for use by or for the benefit of the lessees conducting business in that building or retail shopping centre or in connection with trading in that building or retail shopping centre. In the case of a shop comprising a lot in a strata scheme under the [Strata Schemes Development Act 2015](/view/html/inforce/current/act-2015-051), the land concerned is the lot. > > **s 26:** Am 1996 No 139, Sch 2.27 \[2\] (am 1997 No 55, Sch 2.18 \[1\] \[2\]); 2015 No 51, Sch 9.18 \[2\].