Having read through the Credit Suisse report, I've only found...

Having read through the Credit Suisse report, I've only found one reference to a finance lease, which is as follows:
"The requirements are much tougher on consumer lending. A paper by Paul Ali, Cosima McRae, Ian Ramsay and Tiong Tjin Saw in the Australian Business Law Review (Vol 41, page 240) advocates for the distinction to be removed for consumer leases which are in fact finance leases. These leases are characterised by being for much (if not all) of the expected useful life of the goods and for a value that is in excess of the goods' value"


Essentially, there is a view that the distinction between consumer and finance leases should be removed. However, until that happens, the remainder of the report means far less to TGA's revenues than is suggested.