| BLM20105 | CAA01/S70G |
| BLM20110 | Leased plant or machinery
beginning to be used for a qualifying purpose (CAA1/S70G (2) and
(3)) |
| BLM20115 | No requirment for
symmetry between the parties and rules applying to lessees
(CAA01/S70 (4)) |
| BLM20120 | Rules applying to lessees
(CAA01/S70H) |
| BLM20125 | Rules applying to lessees
- example |
| BLM20130 | Plant or machinery lease
(CAA01/S70K) |
| BLM20135 | Meaning of plant and
machinery |
| BLM20140 | Lease accounted for as
lease under GAAP (CAA01/S70K (2)) |
| BLM20145 | Transaction treated as
lease under GAAP (CAA01/S70K (3) and (4)) |
| BLM20150 | Service concession
arrangements |
| BLM20155 | Lease in a sale and
finance leaseback (CAA01/S70K (1)(c)) |
| BLM20160 | Conditions for being a
lease met after inception |
| BLM20165 | When to seek advice |
