Document background
This Intercompany Lease Agreement template is specifically designed for lease arrangements between related entities within the same corporate group operating in Australia. It is commonly used when one group company owns property assets and leases them to another group company for operational purposes. The agreement incorporates essential elements required by Australian law, including state-specific property legislation, corporations law requirements, and tax considerations, particularly transfer pricing compliance. The document ensures the arrangement is structured on arm's length terms while maintaining appropriate corporate governance standards. It includes provisions for rent determination, maintenance responsibilities, insurance requirements, and group company guarantees where required. This template is particularly useful for corporate restructuring, tax planning, or operational efficiency initiatives within Australian corporate groups.
