BR Pub 00/12
Issued
18 Dec 2000
Effective 
1 April 2000 to 31 March 2005.

Lease surrender payments received by a landlord - income tax treatment

Ruling BR Pub 00/12 covers situations where the surrender of a lease constitutes surrender of a significant structural asset of a landlord's business.

Current status
Reissued as BR Pub 09/06