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Lease incentives paper

Published on 24 Jul 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • treatment of cash incentives vs rent free vs fitout from tenant’s perspective
  • treatment from lessor’s perspective
  • assessability/deductibility of payments for variations of lease
  • lease surrender payments and TR 2005/6.

Author profile

Christopher Wookey CTA
Photo of author, Chris WOOKEY Chris is a principal in the tax consulting division of Deloitte Private in Melbourne. He has nearly 30 years' experience in the chartered accounting profession and is a member of The Tax Institute's Victorian State Technical Resource Committee as well as a regular presenter at its events. His experience, centred on issues encountered by private groups, includes advising about the tax treatment of accessing wealth accumulated in various structures such as trusts, superannuation funds and especially companies. - Current at 15 April 2015
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This was presented at Essential Rental Property Issues .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Common lease problems and disputes

Author(s):  Michael REDFERN

Materials from this session:



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