000 00606cab a2200217 4500
001 ABS48339
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u66257
041 _aeng
245 _aLease surrenders
260 _c1993
350 _a0
490 _aProperty Finance
_v5(3) March 1993, 37-38(2)
520 _aConsiders the tax implications of payments by current tenants to landlords to escape future lease obligations.
650 _aLEASES
650 _aVALUE ADDED TAX
690 _aLandlord and tenant
_96252
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c41425
_d41425