BLM70005 - Schedule 12 FA 1997: introduction to back-loaded leases: contents
| BLM70010 | Why avoidance? |
| BLM70015 | Pre-FA97/Sch 12 |
| BLM70020 | Lessors’ earnings within property income |
| BLM70025 | Lessors’ within trading income |
| BLM70030 | Comparison of a tax and commercial profits |
| BLM70035 | Example of commercial and tax profits |
| BLM70040 | Negative depreciation |
