Leasing incentives in Australia
Language: English Series: Estates Gazette ; (9231) 8 August 1992, 36-40(3)Publication details: 1992Subject(s):- 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
- PROPERTY-LANDLORD AND TENANT
- OVERSEAS-REST OF THE WORLD
- TAXATION
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS46954 (Browse shelf(Opens below)) | 1 | Available | 60208-1001 |
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.