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Leasing incentives in Australia

By: Language: English Series: Estates Gazette ; (9231) 8 August 1992, 36-40(3)Publication details: 1992Subject(s): Summary: 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.

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.