Given the current demand and supply of commercial premises and the state of the economy generally, lease incentives are becoming more and more common. It is therefore timely to revisit issues arising for both lessors and lessees, such as:
Cooling’s case – is it still good law?
fitout – who owns it? Who is entitled to depreciation on it?
tips and traps
GST related issues.
Damian O'Connor CTA
Damian is the Managing Principal of the Melbourne based
specialist taxation firm, Tax + Law. He has more than 40 years experience in
tax and commercial and family legal issues in Melbourne and Brisbane. His
experience includes 23 years with the Australian Taxation Office and as a tax
partner of a national law firm. He is a regular presenter for The Tax Institute,
professional development providers, professional associations and
universities. Current at 17 September 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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