GST and Property Transactions 2025

Description

Join our practical webinar to tackle GST issues in property transactions head-on! Gain actionable insights on GST pricing clauses, warranties, zero-rating, and more, with tips from Inland Revenue's guidance on subdivisions and short-stay accommodation.

This webinar considers practical issues that arise with GST and property transactions.

This webinar examines GST issues arising with agreements for sale and purchase of real estate, including how the GST pricing clauses and GST warranties in the ADLS / REINZ Agreement for Sale and Purchase of Real Estate apply. GST issues arising with nominations, zero-rating and “split supplies” will also be considered.

Other topics covered include Inland Revenue’s guidance on GST and subdivisions, the GST treatment of short-stay accommodation, the ability to treat the supply of property with minor taxable use as an exempt supply, and practical tips in claiming second-hand goods credits.

LEARNING OUTCOMES

You will: 

  • Learn how the GST clauses in the ADLS / REINZ Agreement for Sale and Purchase can affect your clients 
  • Understand when the sale of land involves “split supplies” and how this is dealt with in the ADLS / REINZ Agreement for Sale and Purchase 
  • Know how the compulsory zero-rating rules apply, when problems can still arise, and how to deal with them 
  • Understand what GST issues arise with nominations and nominees, and how to avoid the pitfalls 
  • Learn about Inland Revenue’s latest guidance on when GST needs to be accounted for on a one-off subdivision  
  • Understand when the supply of short-stay accommodation will be subject to GST, including the impact of the platform economy rules  
  • Know when and how the limitations on claiming second-hand goods credits on supplies between associated persons apply, and helpful tips on claiming second-hand goods credits 

SUITED TO

Accountants, tax lawyers, commercial lawyers, property lawyers and others who advise clients on property transactions. 

PRESENTER

Stephen Tomlinson, Partner, Tomlinson Law

Stephen Tomlinson is a partner at Tomlinson LawStephen has lectured in taxation, finance and business law at the University of Canterbury and is a well-known presenter of taxation and trust seminars and webinarsStephen advises accounting firms, law firms, property developers and property investors on a wide range of tax issuesHe is a member of the NZLS taxation committee and is actively involved in the development of tax law and policy.  

1.5 CPD Hours

  • May 22
    • $215.00 excl. GST
    Thu, 2:30 PM NZST - Thu, 4:00 PM NZST Online
    • $215.00 excl. GST

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One-connection-one-fee

Our webinars operate on a 'one-connection-one-fee' basis so you can have your whole team participate for one cost effective price and claim CPD points.

Recordings

All registrants to a live webinar will automatically be sent a recording at the end of that week along with a full transcript of the webinar, regardless of whether you attended or not.

Sole practitioners

A discount on webinars is available for sole practitioners. Please contact us at NZ‑learning@wolterskluwer.com to confirm eligibility.