BLM30600 - Taxation of leases that are not long funding leases: passing on the benefits: contents

1. BLM30605

   Who benefits from timing advantages?
2. BLM30610

   Where lessee is not liable to tax - general
3. BLM30615

   Timing advantages - benefits passed on to lessee
4. BLM30620

   Where lessee is liable to tax
5. BLM30625

   Where lessee is not liable to tax - overseas lessees
6. BLM30630

   Finance lessors - risks caused by uncertainty
7. BLM30635

   Rental profile - effect of FA97/Sch12