consistent with land tax, recovery under a 'retail premises lease' will be prohibited by way of amendments to theRetail Leases Act 2003(Vic). Further, CIPT cannot be passed on to tenants or other 'renters' under a residential rental agreement (e....
“… if a lease is a ‘retail premises’ lease at the commencement of the lease, it remains subject to the Act even if the premises cease to be retail premises. In short, the text, context and purpose of the Act strongly support the view that it is not possible [for a lease] to ...