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发表于 2023-5-11 07:13
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WACT 发表于 2023-5-10 22:33
昆州land tax也是可以转嫁给租客的
retail shop lease act下,landtax不可以转嫁,
上面说的加油站麦当劳kfc统统属于retail shop
retail shop的定义很广,有超过200种行业都属于retail
剩下只有childcare,工厂之类的了
The Retail Shop Leases Act 1994 defines “retail shop” as meaning premises that are either:-
(a) situated in a “retail shopping centre” (which is, generally speaking, a block or cluster of premises five or more of which are used predominantly or wholly for retail purposes); or
(b) are used wholly or predominantly for the carrying on of one of the more than 200 retail business descriptions that are listed out in the Retail Shop Leases Regulation.
Note that a business that is not retail in nature eg a real estate office, will be deemed “retail” for these purposes if it is situated in a “retail shopping centre” as referred to in (a) above. |
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