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Leases - where are we now? GST and other issues

Published on 26 Jul 2000 | Took place at Enterprise House, Unley , SA

This seminar focuses on the taxation issues associated with the leasing of assets, and how this will change under Business Tax reform.

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Individual sessions

Leases - where are we now?

Author(s):  Merv BURTON This paper considers the income tax implications of entering into leases in general (particularly focussing on lessees) and also considers some further proposed changes, particularly those announced in the Review of Business Taxation.

Materials from this session:

Leases - where are we now?

Author(s):  Justin Stewart-Rattray Topics covered in this paper include: What assets can be leased? What is the GST treatment of lease and hire purchase transactions? GST Transition issues; Practical stamp duty implications of Leases and Hire Purchase.

Materials from this session: