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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 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 and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013. - Current at 29 November 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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