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Lease provisions and meaning of rent reserved
DA-050
This ruling provides guidance on the meaning of the term "rent reserved" and to explain what factors are taken into account in determining whether an amount payable under a lease falls within that term. The ruling also sets out additional examples of payments made under a lease that would qualify as payments for the use of land and therefore rent reserved for the purposes of s7(1)(b)(v) of the Act.
Issue date: March 2010
