1.1.C.207 Commercial lease value
Usage
This definition applies to all payments.
Definition: commercial lease value for non-farming properties
The commercial lease value of an asset is the value that can reasonably be obtained by using the asset. Generally this is the asset's market rental value.
If a person's asset does not have a commercial lease value then notional income cannot be assessed.
Explanation: The zero commercial lease value is taken to be a value of less than 2.5% of the asset's value.
Example: The following assets have no commercial lease value:
- most types of livestock
- private company shares that cannot be sold
- loans that cannot be repaid, or
- a life insurance policy's surrender value.
Definition: commercial lease value for farming properties
The commercial lease value for a person's farming property is always assessed by a professionally qualified valuer appointed by Centrelink. Delegates must tell the person how the valuation was calculated. A delegate may request a reassessment if the valuation does not sufficiently take into account the:
- inherent characteristics of the land (see example 1)
- demand for the land
- general farm incomes
- legal impediments to commercial use (see example 2)
- expenses incurred if the farm is leased (see example 3), or
- value of water licences, if relevant.
Example 1: Soil conditions, erosion, salinity, and condition of fencing.
Example 2: An existing lease.
Example 3: Rates, insurance and interest.
Policy reference: SS Guide 4.6.7.80 Notional ordinary income - overview, 4.6.7.110 Notional ordinary income - person's farm used by a family member, 4.6.7.120 Notional ordinary income - other farming situations