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Commercial and tax issues in property leasing transactions paper

Published on 07 May 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

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
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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10 rounds with the regulator

Author(s):  Ian READ

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