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Contact Us

Phone

0411 353534

 

Email

info@bostoncapital.com.au

 

Fax

(02) 9231 2122

 

Address

Level 9 / 17

Castlereagh Street, Sydney, NSW 2000

 

Equipment Finance Product Information


 

Operating Lease / Rental

An Operating Lease transaction is not recorded on the balance sheet of the lessee. The risk of ownership rests with the lessor. The lessee therefore enjoys the benefits of use of the asset without the responsibility of ownership. An Operating Lease is essentially a rental. Under an Operating Lease the depreciation benefits accrue to the lessor.

 

Our Rental Plans for vendors also offers the additional benefit of our exclusive Buy-back Program.


 

Rental Plan Features & Benefits

 

Specific Benefits:
An Operating Lease is flexible during and after the term of the agreement.  It provides the special ability to upgrade to new technology through a simple variation of the existing contract (certain criteria applies). This variation can be implemented during the initial term of the agreement. Pieces of equipment can be added and if required replace or upgrade equipment. A choice is available to have maintenance software installation and other intangible items included in the rental agreement.
 
Term:
The term of finance agreement can be from 1 – 5 years and must be in accordance to ATO Guidelines.
 
Residual/Balloon:
A residual payment is mandatory as the last payment of the finance agreement according to ATO Guidelines. This residual value is determined by the finance company and the finance company is responsible for paying it.  The residual values are generally not disclosed to the borrower.
 
Deposits:
Deposits are not required.  The full purchase price must be financed.
 
Owner of the goods:
Possession and use of the equipment is given, however, the finance company shoulders most of the risk of ownership.
 
Expiry of Rental Period:
At the end of the Rental Period, can either:

  • Return the goods to the finance company, without any responsibility for loss incurred by the finance company for the resale.
  • Return the goods to the finance company and enter into another agreement on new upgraded equipment.
  • Purchase the equipment at a fair market value (usually very low due to the high depreciation of the equipment).
  • Re-rent the goods at a lower rate for a further term.

Accounting Benefits:

  • Rental payments are 100% tax deductible because they are treated purely as an operating expense – the equipment must be used solely for business purposes.
  • Rentals do not appear on the balance sheet, therefore there is no contingent liability.
  • Rental payments are subject to GST, with the amount financed being exclusive of GST.

 

Finance Lease

An agreement that covers most of the useful life of the asset and is based on the lessee guaranteeing the residual value of the leased asset at the end of the term. The lessee bears the responsibility of ownership and the value of the goods is shown on the lessee's balance sheet minus depreciation.

 

Commercial Hire Purchase

Ownership of the goods rests with the lender but gives the borrower the chance to purchase the asset with a balloon payment at the end of the term. Just as with the Finance Lease the asset appears on the lessee's balance sheet minus depreciation.

 

Novated Leases

A novated lease agreement is a lease whereby an employee leases a piece of equipment then sub-leases it to their employer who pays the lease rentals. Note this facility is only available for motor vehicles.

 

 

Chattel Mortgage

Similar arrangement to a hire purchase but with specific GST benefits, which in certain circumstances will allow the entire GST proportion, be claimed in the first BAS period after purchase. Loan structure can be tailored in a similar fashion to a CHP or finance lease.

 

 

Revolving Credit Facility

This facility provides for a no obligation revolving credit line that may be renegotiated at any time. The credit line is established to cater for the needs of a customer for a period of six months to one year without the need for multiple applications.

 

 

Equipment Financed

  • Office Equipment
  • Industrial Machinery
  • Commercial Motor Vehicles
  • Medical Equipment
  • Earthmoving Equipment
  • Aircraft
  • Solar
  • Manufacturing Plants
  • Software
  • Passenger Vehicles
  • Trucks
  • Gaming
  • Water Filtration
  • Compressors, Generators
  • Commercial laundry
  • Forklifts, material handling
  • Retail systems

 

 

 

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