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Taxing rental properties - selected issues seminar paper


This paper examines a range of issues of relevance to both landlords and tenants, including:

  • new Draft Taxation Ruling TR2004/D18 on lease surrender payments and receipts
  • tax treatment of lease incentives
  • joint ownership of rental properties
  • whether tenants can claim a capital loss for tenant's leasehold improvements when the lease ends?
  • can tenants claim a tax deduction or capital loss for property restoration works when the lease ends?
  • availability of small business CGT concessions to landlords who sell commercial rental properties, holiday apartments, hostels, student accommodation or properties occupied by 'connected entities'
  • sale of a going concern conducted on leased real estate - does the GST exemption apply if the buyer can't or doesn't need to take over the lease?
  • stamp duty treatment of tenant's fixtures - new section 22A of the Duties Act.

Author profile

Ronald Jorgensen CTA
Ron Jorgensen, CTA, is a Partner at Rigby Cooke Lawyers. Ron principally consults on Commonwealth and state tax laws, tax dispute resolution and compliance enforcements, and specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax-sensitive commercial and property transactions. Ron is an Accredited Specialist in Tax Law, a member of the Law Institute of Victoria and a respected technical writer and presenter. Ron is a fierce advocate for taxpayers. - Current at 04 August 2016
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Taxing Rental Properties - Selected Issues

Author(s):  Ron JORGENSEN

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