{"id":5447,"date":"2018-06-24T06:03:33","date_gmt":"2018-06-24T06:03:33","guid":{"rendered":"https:\/\/paceadelaidelegal.com.au\/landlords-may-now-charge-land-tax-to-the-tenant\/"},"modified":"2018-06-24T06:03:33","modified_gmt":"2018-06-24T06:03:33","slug":"landlords-may-now-charge-land-tax-to-the-tenant","status":"publish","type":"post","link":"https:\/\/paceadelaidelegal.com.au\/landlords-may-now-charge-land-tax-to-the-tenant\/","title":{"rendered":"Landlords may now charge land tax to the tenant"},"content":{"rendered":"
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The Full Court of the Supreme Court has determined when a landlord of a retail shop lease can seek payment of land tax as an outgoing from a tenant.<\/p>\n

When the Retail and Commercial Leases Act<\/em> 1995 (the Act<\/strong>) applies to a lease it exempts tenants from the payment of land tax.\u00a0\u00a0The Act applied to retail shop leases if the annual rent did not exceed $250,000 pa.\u00a0From April 2011 this threshold increased to $400,000.<\/p>\n

Before the Buffalo Motor Inn<\/em> case of 2012 it was thought that if the Act applied at the commencement date of a lease, then it continued to apply for the entire term of the lease plus renewals even where rent reviews took the annual rent above the threshold.<\/em> The Court has now clarified that the question of whether or not the Act applies is actually a moving target<\/em> during the term of the lease, depending on the rental amount.<\/p>\n

This decision may have particular significance for landlords and tenants of leased retail premises.\u00a0\u00a0As a tenant you may be faced with a large land tax bill through \u201crent creep\u201d.<\/p>\n

For more information, please call us on 8410 9294 or send an email via <\/em><\/strong>this form<\/em><\/strong><\/a>.<\/em><\/strong><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

The Full Court of the Supreme Court has determined when a landlord of a retail shop lease can seek payment of land tax as an outgoing from a tenant. When the Retail and Commercial Leases Act 1995 (the Act) applies to a lease it exempts tenants from the payment of land tax.\u00a0\u00a0The Act applied to […]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[68],"tags":[],"yoast_head":"\nLandlords may now charge land tax to the tenant - Pace Adelaide Legal<\/title>\n<meta name=\"description\" content=\"A decision from the full court of the supreme court has determined when the landlord of a retail shop can seek payment of a land tax from a tenant.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/paceadelaidelegal.com.au\/landlords-may-now-charge-land-tax-to-the-tenant\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Landlords may now charge land tax to the tenant - 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