This paper considers the business and taxation implications of operating a business from premises that are owned by the same entity that operates the business, these include:-
- Introduction To Owned Business Premises
- Wealth Preservation
- Ownership Records
- Zoning
- Location
- Traffic Count
- Pedestrian Count
- Competitive Buildings
- Parking
- Age Of Building
- Building Allowance
- Plant And Equipment In The Building
- Depreciation
- Repairs And Maintenance Within 12 Months Of Acquisition
- Title Deed
- Insurance
- Valuation
- Profit Centre - Owned Business Premises
- GST Issues
- Capital Gains Tax