Published on 28 Mar 96
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This article discusses leases and leasing, highlighting areas such as: leases for tax purposes, residuals, tax treatment of genuine and non-genuine leases, balloon payments, prepayments, trade-ins, sales and leaseback of assets, anti-avoidance provisions, fixtures, installation costs, motor vehicles, and capital gains tax.
Current at 12 April 2013
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