Queensland Consolidated Acts

LAND ACT 1994 - SECT 448A

448A Application of GST to rents

If rent payable under this Act 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.