(1) A landlord under an eligible lease may give the statement and information under regulation 10(2) given to the landlord by a tenant under the lease to the Commissioner of State Revenue for the purpose of applying to be eligible for a tax relief measure in relation to any tax paid or required to be paid by the landlord in relation to the premises.
(2) In this regulation—
"tax relief measure" has the same meaning as in Part 9A of the Taxation Administration Act 1997 .