Published on 29 Aug 12
by QUEENSLAND DIVISION, THE TAX INSTITUTE
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.
Current at 03 November 2016
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