South Australian Current Acts

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RETAIL AND COMMERCIAL LEASES ACT 1995 - SECT 30

30—Land tax not to be recovered from lessee

        (1)         A retail shop lease cannot require the lessee to pay land tax or to reimburse the lessor for the payment of land tax.

        (2)         However, the lessor's liability for land tax in respect of the premises may be taken into account in the assessment of rent.

        (3)         This section does not apply to a retail shop lease entered into before a date fixed by regulation for the purposes of this section.



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