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Income recognition issues

Member Price: $57.00
Non Member Price: $75.00

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Published on 03 Sep 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses income recognition issues, with a focus on rental income, lease premiums, incentives and surrender payments, rent guarantees, and capital gains vs ordinary income on disposal of property.

Author profile

Emmanuel Makas CTA
Manuel (Emmanuel) is a Partner at PricewaterhouseCoopers with extensive experience advising on real estate tax matters including IPO’s for a significant number of listed property trusts, sale and leasebacks and the establishment of numerous funds and stapled structures. He also has extensive experience in performing tax due diligence work on acquisitions. Assignments include advising on acquisitions in various overseas jurisdictions across Europe, Asia and North America. - Current at 04 August 2009
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This was presented at Property Intensive .

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