F1 Granting a lease

for granting a lease – when the entity enters into the lease contract or, if none, at the start of the lease; for a lease renewal or extension - at the start of the renewal or extension

capital proceeds less the expenditure on grant, renewal or extension

expenditure on grant, renewal or extension less capital proceeds

F2 Granting a long-term lease

for granting a lease – when the lessor grants the lease; for a lease renewal or extension – at the start of the renewal or extension

capital proceeds from the grant, renewal or extension less the cost base of the leased property

reduced cost base of the leased property less the capital proceeds from the grant, renewal or extension

F3 Lessor pays lessee to get lease changed

when the lease term is varied or waived

no capital gain

amount of expenditure to get lessee's agreement

F4 Lessee receives payment for changing a lease

when the lease term is varied or waived

capital proceeds less the cost base of lease

no capital loss

F5 Lessor receives payment for changing a lease

when the lease term is varied or waived

capital proceeds less expenditure in relation to variation or waiver

expenditure in relation to variation or waiver less capital proceeds