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Commercial and tax issues in property leasing transactions paper


Leasing of real property is a commonplace commercial transaction. Given the breadth of commercial dealings it should not be surprising that such activities give rise to a myriad of tax issues. This paper revisits the various tax issues arising in leasing real property. It also considers the planning associated with achieving optimal commercial outcomes from both a lessor and lessee's perspective. Specific topics include:

  • legal nature of a commercial lease
  • key terms and statutory issues
  • tenants fixtures and improvements
  • tax issues with lease premium and surrender payments
  • lease incentives - landlord and tenant tax issues.

Author profile:

Trevor Edmond
Trevor Edmond is a partner at Wallmans Lawyers, practising in the Commercial and Business Section. Trevor has, for more than 20 years been involved in corporate and commercial matters, advising in most areas of corporate and commercial law, including commercial real estate transactions. Trevor has considerable experience in taxation, trusts, succession and estate planning as well as a significant practice in the retirement village industry. Trevor has also advised in relation to all aspects of business acquisitions, disposals and restructures including leasing issues. Current at 28 May 2009 Click here to expand/collapse more articles by Trevor EDMOND.

This was presented at 42nd South Australian Convention: Playing to Win.

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Author(s):  Ian READ

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