Statute Details
- Title: COVID-19 (Temporary Measures) (Rental Waiver Due to COVID-19 Event in 2021) Regulations 2021
- Act Code: COVID19TMA2020-S751-2021
- Legislation Type: Subsidiary Legislation (SL)
- Authorising Act: COVID-19 (Temporary Measures) Act 2020 (Act 14 of 2020)
- Power Used: Section 107 of the COVID-19 (Temporary Measures) Act 2020
- Commencement Date: 5 October 2021
- Status: Current version as at 27 March 2026
- Key Parts: Part 1 (Preliminary), Part 2 (Rental Waiver), Part 3 (Reversal of Rental Waiver), Part 4 (Determination by Rental Waiver Assessor)
- Key Sections (from extract): Section 2 (Definitions); Section 5 (Persons prescribed as not being tenants); Section 8 (Prescribed criteria for rental waiver); Section 11 (Rental waiver); Sections 12–13 (Reversal criteria); Sections 14–34 (Assessor process and procedural rules)
- Schedules: First Schedule (Prescribed premises); Second Schedule (Prescribed documents under section 93(1)(b) of Act); Third Schedule (Amount of rental waiver)
What Is This Legislation About?
The COVID-19 (Temporary Measures) (Rental Waiver Due to COVID-19 Event in 2021) Regulations 2021 (“Rental Waiver Regulations”) is subsidiary legislation made under the COVID-19 (Temporary Measures) Act 2020. In plain terms, it sets out a structured, time-bound mechanism for granting rental waivers to eligible tenants affected by the COVID-19 “event in 2021”.
While the parent Act establishes the overall temporary framework, these Regulations provide the operational details: which properties are covered, who counts as a “tenant” for the purposes of the rental waiver, what criteria must be met to qualify, what notices and documents must be filed, and how the rental waiver is calculated and administered. The Regulations also create a procedural pathway for disputes or reversals—i.e., when a waiver should be withdrawn because eligibility conditions were not satisfied.
For practitioners, the Regulations are particularly important because they translate policy into enforceable steps. They specify not only substantive eligibility (who gets a waiver and how much), but also procedural requirements (how to apply, how to serve documents, and how the Rental Waiver Assessor conducts determinations). Non-compliance can have consequences, and the Regulations include rules on electronic communications and record-keeping.
What Are the Key Provisions?
1) Preliminary framework: definitions, covered property, and who is excluded
Part 1 contains the foundational rules. Section 1 provides the citation and commencement. Section 2 sets out definitions used throughout the Regulations. These definitions are not merely academic; they determine whether an applicant is an “entity”, whether an email address is a “designated email address”, and how identity authentication (e.g., Corppass) and electronic systems operate for filings.
Section 3 prescribes the “property” to which the rental waiver regime applies. Section 4 addresses “rent” for the purposes of the waiver. Section 5 is a critical exclusion provision: it prescribes persons who are not treated as “tenants” for any property. This matters because eligibility hinges on the applicant’s status. If an applicant falls within a category excluded by Section 5, the waiver mechanism may not apply even if the applicant is in occupation or has a contractual arrangement that resembles a tenancy.
2) Substantive eligibility: criteria, notice, and the waiver amount
Part 2 sets out the substantive rental waiver regime. Section 8 provides the “prescribed criteria for rental waiver”. Although the extract does not reproduce the full text of Section 8, the structure indicates that the criteria are designed to ensure that the waiver is limited to qualifying situations tied to the COVID-19 event in 2021 and to qualifying premises/tenancy arrangements.
Section 9 requires a “notice of rental waiver”. This is a procedural safeguard: it ensures that the parties are informed of the waiver and that the waiver is not applied informally or without the required administrative steps.
Section 10 prescribes the “times and documents under section 93 of Act”. This ties the Regulations to the parent Act’s procedural architecture. In practice, Section 10 is where lawyers must pay close attention to deadlines and documentary requirements—because missing a filing window or failing to submit prescribed documents can undermine an application or affect the outcome of a determination.
Section 11 provides for the “rental waiver” itself. The Regulations also include the Third Schedule (Amount of rental waiver), which indicates that the waiver amount is not left entirely to discretion; it is set out in a schedule. For practitioners, the schedule is often the most commercially significant part: it determines the financial relief and helps quantify claims and counterclaims.
3) Reversal: when a waiver can be withdrawn
Part 3 addresses “reversal of rental waiver”. This is a key risk area for both tenants and landlords. A waiver may be granted, but it can later be reversed if eligibility was not properly established or if conditions were not met.
Section 12 sets out prescribed criteria for reversal for applicants who are individuals. Section 13 sets out similar criteria for applicants which are corporations. The split reflects that different evidential and compliance considerations may apply depending on the applicant’s legal form (e.g., corporate governance, documentation, and reporting).
From a litigation and advisory perspective, these provisions are important because they define the grounds and thresholds for reversal. They also influence how parties should document eligibility at the outset to reduce the likelihood of later withdrawal.
4) Determination by Rental Waiver Assessor: the procedural engine
Part 4 is the procedural core. It establishes a determination process by a “rental waiver assessor”, including communications, hearings, and decision-making rules.
Division 1 (General matters) includes Section 14 (Forms and documents), Section 15 (Electronic system), and Section 16 (Use of electronic system). These provisions indicate that the regime is designed for structured submissions, likely through an online platform. Lawyers should therefore advise clients on technical compliance (e.g., correct use of the electronic system, correct credentials, and properly formatted documents).
Division 2 (Rental waiver assessors) includes Section 17 (Qualifications of rental waiver assessors). This supports procedural fairness and competence.
Division 3 (Communications) includes Sections 18 and 19. Section 18 prescribes documents to be submitted to or sent by the Registrar or rental waiver assessor. Section 19 governs communications by the Registrar or assessor with parties. These provisions interact with the definitions of “designated email address” and “designated postal address” in Section 2, meaning that service and notice may be effected through specified channels.
Division 4 (Application and procedure) includes Sections 20–27. Section 20 provides for the “application for determination”. Section 21 covers “response”. Section 22 addresses amendment of application or response. Section 23 provides for notice of appointment of assessor and hearing. Section 24 addresses hearing and determination. Section 25 deals with situations where the assessor is unable to continue. Section 26 addresses where one party is absent from the hearing. Section 27 provides that the determination must be unanimous where more than one assessor is appointed—an important decision rule that can affect the likelihood of outcomes and the internal deliberation process.
Division 5 (General provisions) includes Sections 28–34. Section 28 (Effect of non-compliance) is a warning: procedural missteps can have substantive consequences. Section 29 (Correction of error in specified determination) provides a mechanism to fix certain mistakes. Section 30 (Extension of time) allows for time adjustments under prescribed circumstances. Sections 31–32 cover the registry and records. Section 33 includes “Registrar’s directives and requirement for statutory declaration”, which signals that formal declarations may be required to support applications. Section 34 provides for publication of determinations, which has transparency and precedent-like effects in practice.
How Is This Legislation Structured?
The Regulations are organised into four main parts:
Part 1 (Preliminary) sets out citation/commencement, definitions, what property and rent are covered, and who is excluded from being treated as a tenant. It also includes rules on prescribed mode of service and when service takes effect, supported by proof of service requirements.
Part 2 (Rental Waiver) contains the substantive eligibility framework: criteria for waiver, notice requirements, and the prescribed times/documents under the parent Act, culminating in the actual waiver provision (with the amount set out in the Third Schedule).
Part 3 (Reversal of Rental Waiver) provides grounds and criteria to reverse a waiver, with separate provisions for individuals and corporate applicants.
Part 4 (Determination by Rental Waiver Assessor) establishes the procedural machinery: forms and documents, electronic systems, assessor qualifications, communications, application/response/hearing steps, and general procedural rules (including non-compliance effects, corrections, extensions, record-keeping, statutory declarations, and publication).
Two key schedules supplement the operative provisions: the First Schedule (prescribed premises) and the Second Schedule (prescribed documents under section 93(1)(b) of the Act).
Who Does This Legislation Apply To?
The Regulations apply to parties involved in rental arrangements for prescribed premises and property types affected by the COVID-19 event in 2021. In practical terms, this typically includes landlords and eligible tenants (or other persons who would be treated as tenants under the Regulations), but the scope is narrowed by the definition of “tenant” and the exclusions in Section 5.
They also apply to applicants seeking a determination by the rental waiver assessor and to corporate entities and individuals, with reversal criteria tailored to the applicant’s legal form (Sections 12 and 13). The procedural provisions apply to parties who submit applications, responses, and supporting documents, including through electronic systems and designated email/postal addresses.
Why Is This Legislation Important?
This legislation is important because it operationalises a temporary COVID-19 rental relief policy into a legally enforceable process. For tenants, it provides a pathway to obtain rental waiver relief if eligibility criteria are met and if the required notices and documents are filed within prescribed timelines. For landlords, it creates a structured framework for receiving waiver notices, responding to applications, and understanding the circumstances under which a waiver may be reversed.
From an enforcement and dispute-resolution standpoint, the Regulations’ assessor-based determination process is central. It provides a specialised forum and procedural rules designed to handle claims efficiently, including electronic filing and communications. The unanimity requirement where multiple assessors are appointed (Section 27) underscores that determinations are intended to be carefully considered.
Finally, the reversal provisions highlight that rental waivers are not necessarily “final” once granted. Lawyers advising clients should therefore focus on evidence quality and compliance at the application stage—particularly because Section 28 (effect of non-compliance) and the statutory declaration requirement (Section 33) can materially affect outcomes. In practice, careful document management, correct use of designated service channels, and strict adherence to prescribed forms and schedules are essential to protect clients’ positions.
Related Legislation
- COVID-19 (Temporary Measures) Act 2020 (Act 14 of 2020)
- Accounting Standards Act 2007
- Charities Act 1994
- Companies Act 1967
- Accounting and Corporate Regulatory Authority Act 2004
- National Arts Council Act 1991
Source Documents
This article provides an overview of the COVID-19 (Temporary Measures) (Rental Waiver Due to COVID-19 Event in 2021) Regulations 2021 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.