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  1. Home
  2. Tax Legislation
  3. INCOME, CORPORATION AND CAPITAL GAINS TAXES
  4. STATUTES - Key Statutes
  5. INCOME TAX (TRADING AND OTHER INCOME) ACT 2005
  6. PART 2 – TRADING INCOME (s. 3)
  7. Chapter 10A – Leases of Plant or Machinery: Special Rules for Long Funding Leases (s. 148ZA)

Chapter 10A – Leases of Plant or Machinery: Special Rules for Long Funding Leases (s. 148ZA)

Contents:

  • APPLICATION OF CHAPTER (s. 148ZA)
  • LESSORS UNDER LONG FUNDING FINANCE LEASES (s. 148A)
  • LESSORS UNDER LONG FUNDING OPERATING LEASES (s. 148D)
  • LESSORS UNDER LONG FUNDING FINANCE OR OPERATING LEASES: AVOIDANCE ETC (s. 148FA)
  • LESSEES UNDER LONG FUNDING FINANCE LEASES (s. 148G)
  • LESSEES UNDER LONG FUNDING OPERATING LEASES (s. 148I)
  • INTERPRETATION OF THIS CHAPTER (s. 148J)

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