South Australian Consolidated Acts South Australian Consolidated Acts62B—Landlord to bear cost of land tax
(1) Subject to
subsection (2), it will be a term of every commercial tenancy agreement
entered into on or after the commencement of this section that the landlord
will bear any tax imposed in respect of the premises under the
Land Tax Act 1936.
(2)
Subsection (1) does not apply to a commercial tenancy agreement that
arises from:
(a) a
renewal pursuant to an option to renew contained in a commercial tenancy
agreement entered into before the commencement of this section; or
(b) an
assignment or transfer of a commercial tenancy agreement entered into before
the commencement of this section.