BLM20000 - Defining long funding leases: contents

FA 2006 introduced a new regime for taxing certain leases. It introduced a new concept– the “long funding lease”. This section describes how to identify a long funding lease.

1. BLM20005

   Introduction
2. BLM20100

   Basic definition
3. BLM20200

   The three tests
4. BLM20300

   Plant machinery leased with other assets
5. BLM20400

   Exclusions from the definition of funding lease
6. BLM20500

   Funding leases that are not long funding leases
7. BLM22000

   Amendments, transfers and assignments
8. BLM23000

   Commencement and transition
9. BLM24000

   Election
10. BLM25000

    Miscellaneous definitions