Leasing incentives in Australia
Parker, D.
Leasing incentives in Australia - 1992 - Estates Gazette (9231) 8 August 1992, 36-40(3) .
Describes how the Myer and Cooling cases in Australia have affected the tax position of leasing incentives and questions what the effect will be on the market and valuation methods. Rent-free periods, however, remain non-taxable.
AUSTRALIA
PROPERTY-COMMERCIAL PROPERTY
FEDERAL COMMISSIONER OF TAXATION V COOLING
FEDERAL COMMISSIONER OF TAXATION V MYER EMPORIUM LTD
INCOME TAX ASSESSMENT ACT 1936
INCOME TAX RULING IT2631
LEASES
LEASING INCENTIVES
OFFICES
PROPERTY MARKET
RENT-FREE PERIODS
VALUE ADDED TAX
Leasing incentives in Australia - 1992 - Estates Gazette (9231) 8 August 1992, 36-40(3) .
Describes how the Myer and Cooling cases in Australia have affected the tax position of leasing incentives and questions what the effect will be on the market and valuation methods. Rent-free periods, however, remain non-taxable.
AUSTRALIA
PROPERTY-COMMERCIAL PROPERTY
FEDERAL COMMISSIONER OF TAXATION V COOLING
FEDERAL COMMISSIONER OF TAXATION V MYER EMPORIUM LTD
INCOME TAX ASSESSMENT ACT 1936
INCOME TAX RULING IT2631
LEASES
LEASING INCENTIVES
OFFICES
PROPERTY MARKET
RENT-FREE PERIODS
VALUE ADDED TAX