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Taxing rental properties - selected issues seminar paper


This paper examines a range of issues of relevance to both landlords and tenants, including:

  • new Draft Taxation Ruling TR2004/D18 on lease surrender payments and receipts
  • tax treatment of lease incentives
  • joint ownership of rental properties
  • whether tenants can claim a capital loss for tenant's leasehold improvements when the lease ends?
  • can tenants claim a tax deduction or capital loss for property restoration works when the lease ends?
  • availability of small business CGT concessions to landlords who sell commercial rental properties, holiday apartments, hostels, student accommodation or properties occupied by 'connected entities'
  • sale of a going concern conducted on leased real estate - does the GST exemption apply if the buyer can't or doesn't need to take over the lease?
  • stamp duty treatment of tenant's fixtures - new section 22A of the Duties Act.

Author profile

Ronald Jorgensen CTA
Ron principally consults on Commonwealth and State tax laws, tax dispute resolution and compliance enforcement. Ron specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax sensitive commercial and property transactions. Ron is an Accredited Specialist Tax Law and member of the Tax Law Advisory Committee with the Law Institute of Victoria. He is a member of the Property and Commercial Law Committee of the Law Society of Tasmania. Ron is a Chartered Tax Advisor and member and former chair of the States Taxes Committee (Vic) of The Tax Institute. Ron was recognised by Doyle’s Guide Leading Tax Lawyer - Victoria for 2015 to 2021 and Best Lawyers for tax law - Australia 2021 and Global 2021. - Current at 16 July 2021
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Taxing Rental Properties - Selected Issues

Author(s):  Ron JORGENSEN

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