Source: QLD, Online
Published Date: 15 Jun 2023
An entity carrying on a primary production business will utilise various assets including real property, depreciating assets and other business resources. If they do not own those items then access is generally made available through various legal arrangements including leases, licences and sometimes tenancies at will. These different access arrangements sometimes give rise to substantially different tax outcomes for both the owner of the item and the entity carrying on the primary production business.
This presentation covers the commercial and legal nature of such arrangements, including:
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