Public rulings 2009
Lease surrender payments received by a landlord - income tax treatment
Ruling Number: BR Pub 09/06
This ruling addresses the issue of whether a lease surrender payment received by a landlord in the business of leasing property is (a) income under section CB 1(1) as an amount derived from a business, or (b) income under sections CC 1(1) and CC 1(2) as an amount derived from a lease by the owner of land.
Ruling applies from: The first day of the 2008/09 income year for an indefinite period
BR Pub 09/06 - RTF format (143kb | 16 pages)
BR Pub 09/06 - PDF format (71kb | 16 pages)
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Other rulings this year
- BR Pub 09/01 - Payments made by parents of guardians or students to state schools - GST treatment
- BR Pub 09/02 - Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability
- BR Pub 09/03 - Charitable organisations and fringe benefit tax
- BR Pub 09/04 and BR Pub 09/05 - Fishing quota - secondhand goods input tax credits / Coastal permits and certificates of compliance - secondhand goods input tax credits
- BR Pub 09/07 - Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2)
Date published: 08 Jul 2009
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