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6 documents
Leasing of mining equipment: Whether a 'Qualifying Arrangement'
Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the ITAA 1997 Act')?
Income tax: is a lease acceptable if the lessee or an associate has an option to purchase the shares of, or a controlling interest in, the lessor company?
Income tax: sale and leasebacks
Income tax: taxation consequences of trading in a previously leased asset for a replacement leased asset
Income tax: withholding tax implications of cross border leasing arrangements