Published on 03 Sep 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper discusses income recognition issues, with a focus on rental income, lease premiums, incentives and surrender payments, rent guarantees, and capital gains vs ordinary income on disposal of property.
Emmanuel Makas CTA
Manuel (Emmanuel) is a Partner at PricewaterhouseCoopers with extensive experience advising on real estate tax matters including IPO’s for a
significant number of listed property trusts, sale and leasebacks and the establishment of numerous funds and stapled structures. He also has
extensive experience in performing tax due diligence work on acquisitions. Assignments include advising on acquisitions in various overseas
jurisdictions across Europe, Asia and North America. Current at 04 August 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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