Tasmanian Numbered Acts Tasmanian Numbered Acts99. What is a lease?
"Lease" means –(a) a lease of land in Tasmania or an agreement for a lease of land in Tasmania; or
(b) an agreement (such as a licence) by which a right to use land in Tasmania at any time and for any purpose is conferred on or acquired by a person (who is taken, for the purposes of this Chapter, to be a lessee of the land); or
(c) an agreement concerning goods used in connection with land in Tasmania to which paragraph (a) or (b) applies where no apportionment of consideration has been made between the right to use the goods and the right to occupy or use the land; or
(d) a franchise arrangement that is held in respect of a place or area located in Tasmania.