The COVID-19 Retail and Commercial Leasing Matrix (Matrix) provides landlords and tenants with an overview of the COVID-19 response measures which have been enacted in each Australian State and Territory following the release of the National Cabinet's Mandatory Code of Conduct: SME Commercial Leasing Principles During COVID-19 (Code) on 7 April 2020.

The Code embodied a set of good faith leasing principles to apply to certain commercial tenancies experiencing financial stress or hardship because of the COVID-19 pandemic.