Tax & Lease Arrangements Webinar

Helping landlords and tenants manage their tax obligations

Recorded Wednesday, 24 June 2020

Individual Recording

Tax impacts of adjusting rental arrangements due to COVID-19
Dealing with leasehold improvements
Lease incentives and lease surrender payments

Whether looking at things from the perspective of the landlord or the tenant, there are a range of often complex tax issues that need to be considered when clients are involved in lease arrangements.

While there are some detailed ATO rulings dealing with issues associated with leases, they don’t always reflect the latest updates to the rules and it is easy for clients to miss out on deductions that might be available.

This session looks at the common issues that arise in connection with lease arrangements and the special rules that are aimed directly at tenants and landlords. We also look at specific issues that arise when lease arrangements are adjusted in response to the impact of COVID-19.

Individual Recording
Office Recording
Member Recording 

What we cover

This practical webinar covers:

  • Tax implications when rental arrangements are adjusted due to COVID-19
  • Rent paid in advance vs. lease premiums
  • When a lease incentive will be taxed upfront
  • Different types of lease incentives and how they are taxed
  • When deductions can be claimed for lease surrender payments
  • Determining who can claim deductions for leasehold improvements
  • Dealing with make-good payments
  • What happens to leaseholder improvements at the end of a lease
  • Which small business tax concessions can and cannot apply to commercial rental activities
Member Recording 
Individual Recording
Office Recording

Michael Carruthers

Tax Director, Knowledge Shop

Michael oversees the development of the tax team for Knowledge Shop and Hayes Knight in Sydney and is head of the Hayes Knight group’s national tax committee.

Michael has a knack for seeing through the complexity and helping practitioners work through highly technical issues with certainty and accuracy.

Michael is a member of the advisory panel for the Board of Taxation and is a member of the reference group for the Board’s review of small business concessions. He was also an expert panel member for the Board’s review of tax impediments facing small business.

Michael Carruthers
Michael Carruthers
Tax Director, Knowledge Shop




$195 Member
$235 Non-member




$350 Member*
$390 Non-member*


*The office rate applies per office location (maximum temporarily increased to 20 participants per office location). The PD points for all attendees will be recognised.


How to access the recording

  1. Knowledge Shop members, access your discounted pricing by logging into the Knowledge Shop member website and registering. More on membership.
  2. For Individuals:
    • Register and we will email you your access details to Knowledge Shop's IQ platform (generally within 24 - 48 hours).
    • Your recording and any successive recordings you purchase will display on your personal profile.
  3. For Offices (access for up to 10 individuals from the same firm): 
    • Register and we will contact you to organise login details for your nominated staff members (generally within 24 - 48 hours).
    • You can also nominate a supervisor from your firm who will be able to see who has completed the webinar and where applicable, their quiz scores.
  4. Your recording will be available for 3 months from the date of purchase and can be viewed as many times as the registered person likes within those 3 months. Once watched, your PD hours will be recorded on the personal profile of the participant. 

Terms & Conditions 
All registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are available for webinar recordings once the Knowledge Shop IQ platform has been accessed.  Refunds are only possible if the webinar recording has not been accessed.