(1) A tenant under a retail lease is not liable to pay any amount to a landlord in respect of outgoings unless (a) details of the nature of the outgoings that are to be regarded as recoverable are specified by the landlord in the landlord's disclosure statement together with (i) an estimate of the amount of the outgoings; and(ii) the basis on which, or the formulae with respect to which, the estimated amount of the outgoings was calculated; and(iii) details as to how those outgoings, or any part of them, may be recovered by the landlord from the tenant; and(b) the liability of the tenant to pay the outgoings, and an estimate of the amount of the outgoings, were disclosed in the landlords disclosure statement, together with (i) the basis on which, or the formulae with respect to which, that estimated disclosed amount was calculated; and(ii) how those outgoings, or any part of them, may be recovered by the landlord from the tenant.(2) If a landlord, and a tenant, under a retail lease are both liable to pay an amount in respect of an outgoing (a) details of the nature of the outgoing are to be specified in the landlord's disclosure statement together with (i) an estimate of the proportion of the amount of the outgoing that is to be paid by the tenant; and(ii) an estimate of the proportion of the amount of the outgoing that is to be paid by the landlord; and(iii) the basis on which, or the formulae with respect to which, the apportioning of the estimated amount of the outgoing between the tenant and the landlord was calculated; and(iv) how that outgoing, or any part of it, may be recovered by the landlord from the tenant; and(b) the liability of the tenant to pay the estimated proportion of the amount of the outgoing, and the liability of the landlord to pay the estimated proportion of the outgoing, was disclosed in the landlords disclosure statement, together with (i) the basis on which, or the formulae with respect to which, the apportioning of the estimated amount of the outgoing between the tenant and the landlord was calculated; and(ii) how that outgoing, or any part of it, may be recovered by the landlord from the tenant.(3) A tenant is entitled to recover from a landlord any amount paid to the landlord that the tenant was not liable to pay because of this section.(4) A tenant is not liable for the following outgoings:(a) any capital expenditure on the building that is the retail premises or the building in which the retail premises are located, other than any capital expenditure (i) required for the tenant's proposed use and occupation of the building that is the retail premises, or the building in which the retail premises are located, that the tenant has agreed in writing to undertake at the tenant's own cost; or(ii) relating to the fit-out of the building that is the retail premises, or the building in which the retail premises are located, that the tenant has agreed in writing to undertake at the tenant's own cost; or(iii) relating to the maintenance or repairs of any prescribed essential building services, if the retail lease requires the tenant to undertake the repair or maintenance of those prescribed essential building services at the tenant's own cost, or partially at the tenant's own cost;(b) any amount in respect of depreciation;(c) any contribution to a sinking fund to provide for capital works;(d) any amount in respect of interest or other charges incurred by the landlord in respect of amounts borrowed by the landlord;(e) any insurance premium, or excess payable in respect of an insurance premium, for loss of income by the landlord;(f) any amount in respect of rent or other costs payable by the landlord in respect of (i) premises other than the premises specified in the retail lease; and(ii) land not on which the building, of which the retail premises form a part, is located.