Page 2 - F6 - Capital Allowances - Leases
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Lease Premium (s11(f))






                                                                                                  A payment over

                                                                                                  and above rental

                          Lessor                                                                        payments







                     Incl. in GI (par (g))









                          Lessee



                                                                                                    Apportioned for

                                                                                                       part of a year
                                                       Lease premium

                                                            divided by


                      No of years taxpayer is entitled to use property


                                                      (Ltd to 25 years)
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