Land Tax "ins" and "outs" | KPMG | NZ

Land Tax "ins" and "outs"

Land Tax "ins" and "outs"

KPMG’s October Practical Tax Series seminar focuses on the land tax rules

1000

Also on KPMG.com

Practical Tax

Our 2.5 hour seminar (including Q&A) will cover the “ins” and “outs” of the complex tax rules that can apply when buying, selling, developing, and subdividing land. There will be detailed case studies to illustrate how the rules apply in practice and the traps to avoid.

The areas we will cover include:

  • When is the sale of land taxable?
  • When are you in the business of “dealing in land”, “developing or (sub)dividing land” and “erecting buildings”? 
  • When are land-related activities likely to be “more than of a minor nature”? 
  • The exemptions from the land rules. 
  • The various “bright-line” tests which apply if land is disposed of within a certain period, including the 2 year rule for residential investment property. 
  • The new land information requirements and how to comply (including when you are non-resident) 
  • How the “associated persons” rules can apply to taint your activities.
  • The key areas of IRD focus when reviewing land transactions.

We welcome your questions during the Q&A portion of the seminar.

Cost:
$250 + GST (early bird until 13 October 2017)
$290 + GST (standard tickets)

CPD:
Yes – 2.5 hours

To register:

Auckland

Date:
Tuesday, 24 October 2017

Where:
KPMG, 18 Viaduct Harbour Avenue

Time:
Start - 9.30am
End - 12.00pm

Contact:
Frances Thompson
T 09 363 3686
E Frances

Register for Auckland here

 

Tauranga

Date:
Wednesday, 25 October 2017

Where:
KPMG, Level 2, 247 Cameron Rd

Time:
Start - 9.30am
End - 12.00pm

Contact:
Julianne McMillan
T 07 571 1780
E Julianne

Register for Tauranga here

 

Hamilton

Date:
Thursday, 26 October 2017

Where:
KPMG, 85 Alexandra Street

Time:
Start - 9.30am
End - 12.00pm

Contact:
Amy Buttimore
T 07 858 6530
E Amy

Register for Hamilton here

Connect with us

 

Request for proposal

 

Submit