Description

Unlock the complexities of land transactions and income tax with our highly practical webinar, “Who is Associated with Whom?”

This highly practical webinar examines the application of the associated persons rules to land transactions for income tax purposes (including the proposed changes to the associated persons tests for limited partnerships and look-through companies) and considers opportunities to structure transactions so no tainting arises.

ORIGINAL BROADCAST DATE

14 November 2024

LEARNING OUTCOMES 

You will:

• Learn what it means to be taxed by “dint of association”
• Know what associated persons tests apply to land transactions
• Learn how the associated persons tests apply to trust structures
• Understand how the “control” test applies to company structures
• Keep up to date with the proposed changes to the limited partnership and look-through company tests of association
• Know how transactions can be structured so no tainting arises

SUITED TO 

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

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 was runner up in the CCH Tax Lawyer of the Year category at the 2011 and 2012 New Zealand Law Awards.