This webinar provides a complete overview of when the sale of land is subject to income tax and will keep you up-to-date with recent tax reforms, case law and IRD policy.
Topics covered include the application of the bright-line test (including the application of the new 10-year bright-line period, and the new main home exclusion), the taxation of dealers, developers, builders and associated persons, the taxation of subdivision and development schemes, and the application of the various exclusions.
In addition, this webinar will consider what changes to the taxation of land transactions are likely in the future.
Junior and intermediate accountants, property lawyers and others who advise clients on land transactions.
Stephen Tomlinson, Principal, Tomlinson Law
1.5 CPD Hours