- Cheap interest rates.
- Off balance sheet business finance option.
- Fixed interest rate and fixed monthly lease payments for the fixed term of the lease.
- GST is applied to the lease payments and residual, but not the interest.
- Lease payments are tax deductible as an operating expense.
- Borrower has full use of the asset while the lender retains ownership until all payments are finalised
- ATO guidelines determine the residual amount allowed.