Associated Person Transactions – The Tax Cost - 30 July 2020 (On Demand)


Triggering deemed market value & tax liabilities

Income tax and GST legislation is riddled with special rules imposing market value requirements and tax liabilities on transactions between related parties. Make sure you don’t get caught out!

This webinar will look at the associated person rules including:

  • Dividend rules: what happens when a company makes a distribution to an associate of a shareholder? For example, a company makes a low interest loan to a trust of which a shareholder is a beneficiary?
  • Land tax rules: tax tainting of land happens when a purchaser is associated to a developer, dealer or builder. In other situations, market value is imposed when land is transferred between associates.
  • GST: supplies between associated parties are subject to market value, timing and second-hand goods input tax limitation rules.
  • Other impacts include, depreciable assets, employment and FBT, trading stock, approved issuer levy and transfer pricing, and winding-up companies with associated person gains.

In this webinar we will identify when, companies, partnerships, trusts and other persons are associated, and identify which transactions are subject to these special rules.


30 July 2020


A broad overview of how the income tax and GST legislation treat transactions between associated parties.


Accountants, lawyers, directors, trustees, Real Estate agents. The webinar is at an intermediate level.


Maurits van den Berg, Senior Manager, Taxation Services, Baker Tilly Staples Rodway Limited

1.25 CPD Hours

  • On Demand Event
    Complete online in your own time (Self-paced)
    • $195.00 excl. GST

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Sole practitioners

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