Published on 01 Oct 98
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This article examines the tax treatment of lease incentive receipts and the extent to which the extraordinary transactions principle impacts on their assessability. It also analyses the far-reaching ramifications that post-Cooling decisions are likely to have on the tax treatment of such receipts and the ripple effect, if any, on the property development industry.
Current at 19 November 2004
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