Description

Join our highly-practical webinar to master tax issues for dealers, developers, and builders, featuring key insights, case studies, and strategies to avoid common pitfalls.

We drill down on key issues that include what constitutes a business of dealing in land, developing or dividing land into lots and erecting buildings, when does a land related business start and end, when will land be “tainted by association” with a dealer, developer or builder, how to limit “tainting by association”, and when the residential exclusion and business premises exclusion apply. Case studies illustrate the application of these issues, including what mistakes to avoid when advising on structures for dealers, developers and builders.

ORIGINAL BROADCAST DATE

17 October 2024

LEARNING OUTCOMES 

You will:

• Know what constitutes a business of dealing in land, developing or dividing land into lots and erecting buildings.
• Understand when a business carried on by a “dealer”, “developer” and “builder” starts and when it ends.
• Know when land will be “tainted by association” with a “dealer”, “developer” or “builder”.
• Learn what types of structures can be used to limit “tainting by association” with a “dealer”, “developer” and “builder”.
• Understand when the residential exclusion and business premises exclusion will apply to “dealers”, “developers” and “builders”, and associated persons.
• Know what mistakes to avoid when advising on structures for “dealers”, “developers” and “builders”.

SUITED TO 

Accountants of all levels, tax lawyers, property lawyers and others who advise dealers, developers and builders.

PRESENTER

Stephen Tomlinson, Principal, Tomlinson Law

Stephen Tomlinson is the principal of Tomlinson Law. Stephen 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 webinars. Stephen advises property investors, property developers, accounting firms and law firms on a wide range of tax issues. He is a member of the NZLS Taxation Committee and The Law Association Trust Law Committee.