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.
Michael McClaren CTA
Michael has been a Director of Bentleys (SA) since 2003 and has over 30 years experience in public practice including 6 years at Kadina on Yorke Peninsula. Michael has presented papers on a diverse range of topics including Trusts, CGT, and Primary Production. Current at 27 March 2013
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