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.
Ian is a Tax Manager with RSM Bird Cameron.
Current at 9 March 2009
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