Search
Searching Content indexed under Landlord & Tenant - Leases by Moore Stephens ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
The income tax implications of property lease incentives
The income tax treatment of any property lease incentive will vary, depending on the nature of the inducement provided.
Australia
 
8 May 2015
2
Federal Court provides certainty regarding the GST treatment of residential property
The Full Federal Court has handed down its decision in Sunchen Pty Ltd v Commissioner of Taxation [2010] FCAFC 138. In essence, the issue before the Court was whether land purchased by the taxpayer, Sunchen Pty Ltd, was a residential premises to be used predominantly for residential accommodation. The Court held that the answer to this question was to be determined by reference to the objective characteristics of the property, and not by reference to the subjective intentions of the taxpayer whe
Australia
13 Dec 2010
3
Serviced apartments and GST on lease and sale of premises: South Steyne Hotel Pty Ltd & Ors vs FC Of T
The Full Federal Court handed down the decision of South Steyne Hotel Pty Ltd & Ors vs FC of T on 20 November 2009 confirming most of the previous judgement in relation to characterisation of supplies in relation to serviced apartments.
Australia
 
26 Nov 2009
4
Better The Tenant You Know...
As economies around the world continue to struggle, so landlords need to be increasingly vigilant about their tenants' ability to pay. Conducting a tenant appraisal can provide peace of mind about existing occupiers, as well as prospective ones.
UK
30 Apr 2009
5
Modifications Regarding Non-Resident Taxation Of Real Estate Corporations
With the Annual Tax Act 2009, the German tax legislator has stated that foreign corporations renting domestic real estate would be considered to be generating income from trade and business.
Germany
 
29 Apr 2009
6
Australian Government Re-Opens National Rental Affordability Scheme (NRAS) For Round 2 Applications
The National Rental Affordability Scheme is an Australian Government initiative to stimulate the supply of up to 50,000 new affordable rental dwellings at a cost of $623 million over the next four years.
Australia
24 Feb 2009
7
Duty Amendment Bill 2008 (Vic)
The Duties Amendment Bill 2008 (Vic) was introduced into Parliament on 4 December 2008 to make various amendments to the Duties Act 2000. The Bill proposes the following changes...
Australia
7 Jan 2009
8
ATO Revised View A Great Win For Residential Property Developers
The ATO's recent release of ATO ID 2008/114 provides a favourable result for developers of new residential premises who are experiencing difficulties in selling their properties.
Australia
26 Aug 2008
9
Is A Holiday Unit An Active Asset?
The recent AAT decision in Carson's case held that a single holiday unit was not considered to be an active asset for the purposes of the small business CGT concessions contained in Div 152 of the ITAA 1997.
Australia
10 Jun 2008
Links to Result pages
 
1