COVID-19 (Temporary Measures) (Transfer of Benefit of Property Tax Remission) Regulations 2020
Table of Contents
Enacting Formula
Part 1 GENERAL
1 Citation and commencement
2 Definitions
Part 2 PRESCRIBED REMISSIONS AND TENANTS
3 Prescribed remissions
4 Prescribed lessees and licensees
Part 3 PRESCRIBED AMOUNT OF BENEFIT FOR PASSING ON
5 Prescribed amount of benefit for passing on: general
6 Prescribed amount of benefit for passing on: whole property leased or licensed to single tenant
6A Amount to be deducted from regulation 6(1) amount
6B Amount to be deducted from regulation 6(3) amount
7 Prescribed amount of benefit for passing on: part of property leased or licensed to tenant
7A Amount to be deducted from regulation 7(1) amount
7B Amount to be deducted from regulation 7(6) amount
8 Prescribed amount of benefit for passing on: portion of benefit of specified lessee or specified licensee that left before 3 April 2020
9 Prescribed amount of benefit for passing on: increase in rebate amount resulting from change in circumstances
Part 4 PRESCRIBED MANNER OF AND TIME FOR PASSING ON
10 Prescribed manner of passing on
11 Prescribed time of passing on
11A Prescribed time of passing on where notice of cash grant is served or request is made for notice of cash grant
11B Circumstances under which part or whole of benefit is treated as having been passed on
Part 5 MISCELLANEOUS
12 Information to be provided by owner to tenant
13 Exemption
14 Recovery of amount paid by owner of property