1.25 CPD hours

  • On Demand Event
    Complete online in your own time (Self-paced)
    • $180.00 excl. GST

Description

This highly practical webinar examines tax issues facing property investors and property developers. The key issues addressed include reducing the risk of property investors being subject to income tax on capital gains and tax effective structures for property developers. Extensive use of case studies will illustrate the application of these issues in finely-balanced situations.

LEARNING OUTCOMES

You will:

  • Understand when the “purpose or intention of disposal” test applies.
  • Learn about issues arising under the two-year “bright-line” test.
  • Know when clients can avoid being “tainted by association”.
  • Learn what to do if a client has a “tainted capital gain”.
  • Learn when a client will be treated as a “dealer”, “developer” or “builder”.
  • Understand what types of subdivision schemes are taxable.
  • Know what constitutes “minor work” and “significant expenditure”.
  • Understand the IRD’s current position in relation to the taxation of land retained after completion of a subdivision scheme.

SUITED TO

Intermediate and senior accountants, tax lawyers, property lawyers and others who advise clients on land transactions.

ORIGINAL BROADCAST DATE

27 July 2017

PRESENTER

Stephen Tomlinson, Partner, Tomlinson Law