Queensland Consolidated Acts Queensland Consolidated Acts(1) Nothing in this Act prevents a lessor from requiring a lessee to pay an amount (the GST amount) that is directly or indirectly attributable to GST payable for a supply made by the lessor to the lessee under the lease.
(2) If a lease provides that the GST amount is to be paid by the lessee to the lessor as an outgoings item, the GST amount is a specific outgoing.