New Tax Relief Measures for Emergency Events 2025

Description

Explore the latest tax relief measures for emergency events, including property rollover relief, employer welfare exemptions, income spreading for livestock sales, and more.

This webinar considers the new tax relief measures for emergency events. It examines what constitutes an emergency event for the purpose of these new provisions, rollover relief available for certain property, exemptions that apply to employers’ welfare contributions to employees, income spreading for forced livestock sales, and the interaction with the land sale provisions.

LEARNING OUTCOMES

You will: 

  • Learn what constitutes an emergency event for the purpose of the new tax relief measures. 
  • Know about rollover relief available for revenue account property, depreciable property (including the provisions that apply when items of depreciable property are damaged), and amortisable land improvements. 
  • Understand the exemptions that apply to employers’ welfare contributions to employees and accommodation expenditure incurred during emergency events. 
  • Know about the income spreading provisions for forced livestock sales. 
  • Learn how the new tax relief measures apply to the land sale provisions, and in particular, the bright-line test and other time-based sale rules. 

SUITED TO

Accountants of all levels, in-house accountants, and lawyers who advise businesses. 

PRESENTER

Harry Waddell, Partner, Tomlinson Law

HARRY WADDELL is a partner at Tomlinson Law.  Prior to joining Tomlinson Law, Harry worked as a senior tax manager in an international accounting firm.  Harry has an LL.B. and a M.Com. (1st class honours) from the University of Canterbury and is currently studying for a PhD part-time at the University of Canterbury.    

1.5 CPD Hours

  • Jun 05
    • $215.00 excl. GST
    Thu, 2:30 PM NZST - Thu, 4:00 PM NZST Online
    • $215.00 excl. GST
    • Register

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