• 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.