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	<title>Buy Property &#187; Capital Allowances</title>
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	<description>Buying Overseas Investment Property </description>
	<lastBuildDate>Tue, 06 Sep 2011 13:13:29 +0000</lastBuildDate>
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		<item>
		<title>PMA on Fixtures already Installed on Leased Land or Building</title>
		<link>http://buy-property.us/pma-on-fixtures-already-installed-on-leased-land-or-building/</link>
		<comments>http://buy-property.us/pma-on-fixtures-already-installed-on-leased-land-or-building/#comments</comments>
		<pubDate>Tue, 12 Jul 2011 12:45:53 +0000</pubDate>
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				<category><![CDATA[Capital Allowances]]></category>
		<category><![CDATA[capital allowance]]></category>
		<category><![CDATA[capital allowances]]></category>
		<category><![CDATA[capital expenditure]]></category>
		<category><![CDATA[elections]]></category>
		<category><![CDATA[lessee]]></category>
		<category><![CDATA[lessor]]></category>
		<category><![CDATA[pma]]></category>
		<category><![CDATA[taxpayers]]></category>

		<guid isPermaLink="false">http://buy-property.us/2011/07/12/pma-on-fixtures-already-installed-on-leased-land-or-building/</guid>
		<description><![CDATA[Where a fixture goes along with the leased property to a lessee, the owner of the fixture is determined by the particular facts of the case. Where the lessor was or would have been entitled to claim PMA on the fixture, and the lessee pays a premium for the lease that is treated as capital [...]]]></description>
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