Public rulings 2000
Lease surrender payments received by a landlord - income tax treatment
Ruling Number: BR Pub 00/12
The issue dealt with in this ruling was covered by Public Rulings BR Pub 97/1 and 97/1A. It has been amended to allow for an exception where the surrender of the lease constitutes the surrender of a significant structural asset of the landlord's business.
Ruling applies from: 1 April 2000 to 31 March 2005.
BR Pub 00/12 - RTF format (116kb | 16 pages)
BR Pub 00/12 - PDF format (81kb | 15 pages)
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Other rulings this year
- BR Pub 00/01 - Commissions received by life agents on own policies and family policies - income tax implications
- BR Pub 00/02 - Discounts enjoyed by life agents and their families on life policy premiums - fringe benefit tax implications
- BR Pub 00/03 - Bad debts - writing off debts as bad for GST and income tax purposes
- BR Pub 00/04 - Supplies paid for in foreign currency - GST treatment
- BR Pub 00/05 - Associated persons test - timing in relation to gross income derived from the sale or other disposition of land
- BR Pub 00/06 - Advertising space and advertising time supplied to non-residents - GST treatment
- BR Pub 00/07 - Debt factoring arrangements and GST
- BR Pub 00/08 - Charitable organisations and fringe benefit tax (FBT)
- BR Pub 00/09 - Directors' fees and GST
- BR Pub 00/10 - "Cost price of the motor vehicle" - meaning the term for fringe benefit tax (FBT) purposes
- BR Pub 00/11 - Directors' fees and GST
Date published: 05 Dec 2006
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