| 000 | 01229cab a2200361 4500 | ||
|---|---|---|---|
| 001 | ABS46954 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u60208 | ||
| 041 | _aeng | ||
| 100 | _aParker, D. | ||
| 245 | _aLeasing incentives in Australia | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v(9231) 8 August 1992, 36-40(3) |
||
| 520 | _aDescribes 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. | ||
| 650 | _aAUSTRALIA | ||
| 650 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 650 | _aFEDERAL COMMISSIONER OF TAXATION V COOLING | ||
| 650 | _aFEDERAL COMMISSIONER OF TAXATION V MYER EMPORIUM LTD | ||
| 650 | _aINCOME TAX ASSESSMENT ACT 1936 | ||
| 650 | _aINCOME TAX RULING IT2631 | ||
| 650 | _aLEASES | ||
| 650 | _aLEASING INCENTIVES | ||
| 650 | _aOFFICES | ||
| 650 | _aPROPERTY MARKET | ||
| 650 | _aRENT-FREE PERIODS | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aPROPERTY-LANDLORD AND TENANT | ||
| 690 | _aOVERSEAS-REST OF THE WORLD | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c37093 _d37093 |
||