Description

The financial arrangement rules are often seen as complex, but with the IRD’s wider scrutiny on investment income and the taxation of this (particularly around the claiming of tax credits), it is critical that advisors understand these rules.

This webinar will follow on from Part 1 which covered off the details of the rules and instead focus more on providing practical examples of the taxation treatment of financial arrangements, including:

• Explanation of cash v accrual basis;
• Completion of spreading calculations
• Calculation of Base Price Adjustments;
• Debt forgiveness and debt parking

ORIGINAL BROADCAST DATE

13 August 2024

LEARNING OUTCOMES 

By attending this course you will get a better understanding of how the financial arrangements provisions work and when they apply.

SUITED TO 

CA/Lawyer/Advisor – Graduate to Senior level (but potentially all levels subject to knowledge base)

PRESENTER

Jarod Chisholm, Managing Partner (NZ) – Tax Advisory, Findex (on behalf of TEO)