Queensland Consolidated Acts

LAND TAX ACT 2010 - SECT 83A

83A Provision to pay land tax etc. on particular leases unenforceable

(1) This section applies to the following leases—

(a) a pre-existing lease;

(b) a lease that arises from a renewal under an option to renew contained in a pre-existing lease;

(c) a lease that arises from an assignment or transfer of a pre-existing lease.

(2) A provision in the lease requiring a lessee to pay land tax, or reimburse the lessor for land tax, is unenforceable.

(3) In this section—

"pre-existing lease" —

(a) means a lease entered into after 1 January 1992 and
"" before 30 June 2009; and

(b) does not include a lease that arises from—

(i) a renewal under an option to renew contained in a lease entered into on or before 1 January 1992; or

(ii) an assignment or transfer of a lease entered into on or before 1 January 1992.