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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.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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