Queensland Consolidated Acts

ALCAN QUEENSLAND PTY. LIMITED AGREEMENT ACT 1965 - SECT 4A

4A Application of GST to rents after 30 June 2005

(1) This section applies to rent payable after 30 June 2005 under—

(a) this Act; or

(b) the agreement; or

(c) a lease granted under, or mentioned in, the agreement.

(2) If the rent is for a supply for which GST is payable, the rent payable is the total of—

(a) the rent that would have been payable if the rent were not for a supply for which GST is payable; and

(b) 10% of the rent that would have been payable if the rent were not for a supply for which GST is payable.

(3) Subsection (2) applies despite—

(a) sections 2 to 4 ; or

(b) the agreement; or

(c) the Mineral Resources Act 1989 .

(4) A reference in this section to the agreement includes any amendment of the agreement.