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Income tax and GST issues affecting tenants and landlords

Published on 01 Feb 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

With the commercial lease market having softened in recent times, landlords and their agents are competing aggressively for tenants and in many instances, attractive lease incentives are on offer. In light of this development, it is perhaps an opportune time to review the income tax and GST consequences of lease incentives from both a tenant and landlord perspective.

Author profiles:

Ian MACPHERSON
Ian is a Tax Manager with RSM Bird Cameron.
Current at 9 March 2009 Current at 09 March 2009 Click here to expand/collapse more articles by Ian MACPHERSON.
 
Paul HEILER
Current at 28 February 2011 Click here to expand/collapse more articles by Paul HEILER.
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