Where a property that has entered the CIPT regime is converted to a non-qualifying use (e.g. residential) and the property continues to be used for that non-qualifying use as at 31 December in a given year, the owner will not be liable for the CIPT on that property for the following ...
I last blogged about the CTRS back in October (seehere). For a beginners’ guide to the CTRS generally, see my original blog on the subjecthere. In a nutshell, it is a regime to give temporary assistance to pandemic-hit commercial and retail property tenants. ...
and that it own trademarks and other relevant intellectual property rights relating to the event (and, in addition, an undertaking from the event organiser that it will take specific steps to combat unauthorised commercial exploitation of the event, for example by means of ticket terms regulating ...
Properties of Shiraz Wines Made from Sequentially Harvested Fruit Sijing Li 1,2,†, Keren Bindon 3, Susan Bastian 1 and Kerry Wilkinson 1,2,* 1 School of Agriculture, Food and Wine, The University of Adelaide, Waite Campus, PMB 1, Glen Osmond, SA 5064, Australia; sli@csu.edu.au (...