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Income recognition issues

Published on 12 Nov 02 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper discusses rental income; lease premiums, incentives and surrender payments; rent guarantees, and capital gains v ordinary income on disposal of property.

Author profile

David Marks CTA
David W Marks QC is a commercial Silk practising principally in Tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute & other professional bodies. He is a Chartered Tax Advisor and a Registered Trust and Estates Practitioner. He received the Tax Institute’s Meritorious Service Award in 2013. - Current at 10 July 2017
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This was presented at Property Intensive Day .

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Income recognition issues

Author(s):  David W MARKS

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