Published on 04 Nov 21
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- Rent abatements and deferrals
- Impact of code of conduct for commercial tenancies
- Income derivation by landlord when tenant cannot pay
- Writing off the tenant’s debt: consequences for landlord and tenant
- Renegotiating the lease: lease incentives, business benefit, capital gains
- Implications for landlord/owner if use of property changes
- Carry-back losses for landlords and tenants.
Alistair is a Senior Associate in the Melbourne office of Greenwoods & Herbert Smith Freehills. Alistair advises on a wide range of tax matters in the context of mergers and acquisitions, privatisations, projects and disputes across various industry sectors including infrastructure, financial services and property.
- Current at
30 August 2021