|
|
Published: 10 June, 2013
Pages: 25
A webinar package is available for this publication. For more information please click here.
A lease inducement payment (LIP) is a (generally lump-sum) cash payment by a landlord to a tenant, or prospective tenant, as an inducement to enter into a lease. A lease surrender payment (LSP) is a payment typically made by a tenant to the landlord, but in some cases landlord to tenant, in consideration for terminating a lease prematurely.
If enacted, proposed legislative amendments will radically alter the income tax treatment of LIPs and LSPs, as well as other, similar arrangements concerning analogous land rights, with effect from 1 April 2013.
Use this window to add all the registrants you wish to register on behalf of. If you want to attend the course also, ensure you add yourself as one of the registrants. Make sure you press ‘save’ after adding each new registrant.
New NZLS Property Guidelines - Webinar PackagePublication Date: 31-Jul-2012Authors: Robbie Muir, Duncan Terris |
NZ $209.00 | ||
Property Law Conference 2012Publication Date: 18-Jun-2012Authors: Allison Adams, Lesley Brook, Vanessa Bruton, Michelle Burke, Hamish Douch, Liza Fry-Irvine, Thomas Gibbons, Sandra Grant, John Greenwood, Paul Grimshaw, Ian Haynes, Prof Mark Henaghan, Kay Keam, Lisa Murphy, Peter Nolan, Adrienne Olsen, Rick Shera, Stephen Tomlinson, Neville Tuck, Mark Vickerman |
NZ $110.00 |
Partner
Simpson Grierson
Auckland