Tax & Lease Arrangements Webinar

Helping landlords and tenants manage their tax obligations

Wednesday, 24 June 2020

Individual Register

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 Register
Office Register
Member Register

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
Individual Register
Office Register
Member Register

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

Wednesday, 24 June 2020

12:00pm - 1:15pm AEST in ACT, NSW, QLD, TAS & VIC
11:30am SA & QLD | 10:00am WA


  • $195 Individual access
  • $350 Office access*
Member Register


  • $235 Individual access
  • $390 Office access*
Individual Register
Office Register

Terms & conditionsAll registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are provided for cancellations received 1 day prior to the webinar. No credits are available less than 2 hours prior to the event under any circumstances.

*The office rate applies per office location (the maximum number of participants per office location has temporarily increased to 20). The PD points for all attendees will be recognised - multiple links at same location if required. We will contact you for the names of your team once you have registered as an office.


You will need a computer with audio!!

  • Audio Your computer needs speakers or a headset to hear the audio (do a quick check these work). If you are having problems, you can dial in on the phone number provided on the reminders and confirmation but please note your carrier will charge you at long distance rates.
  • Software Join the webinar 15 minutes prior to check that your computer systems allow you to download the GoToMeeting software. Or check your connection days before the webinar by going here
  • Webinar URL To join the webinar, you need to click this link. It was sent to you when you registered and will also be on the reminders - check your spam if you have not received and please contact us ASAP if you have lost.
  • Changing computers If you need to change computers during the webinar, make sure you log off the webinar on the first computer before logging onto the second computer.
  • PC requirements Windows 7 - Windows 10, Mac OS X 10.9 (Mavericks) - macOS Catalina (10.15) Linux, Google Chrome OS, Android OS 5 (Lollipop) - Android 9 (Pie), iOS 10 - iOS 12, Windows Phone 8+, Windows 8RT+
  • Web browser Google Chrome (most recent 2 versions), Mozilla Firefox (most recent 2 versions)
  • Mobile iPhone 4S or later, iPad 2 or later