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Tax Alert - June 2013


Tax AlertTax Alert is a monthly publication that keeps you up to date with the latest developments in tax. The alert is compiled by our national tax specialists who are continually monitoring the outlook for new tax developments and analysing the implications for our clients.

Further Reforms to the Tax Treatment of Land-Related Lease Payments: Shifting the Capital-Revenue Boundary?

An Officials’ Issues Paper released on 24 April 2013 by Inland Revenue seeks feedback on options to reform the tax treatment of land related-lease payments, following up the proposed changes introduced last year in relation to the tax treatment of lease inducement and lease surrender payments (refer our Special Tax Alert in December 2012). If you have a lease of land then these proposals are relevant to you.

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