FA 2006 introduced a new regime for taxing certain leases. It
introduced a new concept – the “long funding
lease”. This section describes how to identify a long funding
lease.
| BLM20005 | Introduction |
| BLM20100 | Basic definition |
| BLM20200 | The three tests |
| BLM20300 | Plant machinery leased with other assets |
| BLM20400 | Exclusions from the definition of funding lease |
| BLM20500 | Funding leases that are not long funding leases |
| BLM22000 | Amendments, transfers and assignments |
| BLM23000 | Commencement and transition |
| BLM24000 | Election |
| BLM25000 | Miscellaneous definitions |
