Airbnb Common Scenarios – Taxation Issues 2021 - 15 June 2021 (On Demand)


Airbnb scenarios had become more and more common and diverse, with a multitude of variations of letting arrangements. Many property owners had caught the bug and were letting rooms in their homes, or whole properties, as short-term accommodation. Then along came COVID-19 and the March 2021 government property tax changes which we are still dealing with the fallout from.

This session will focus on some of the most common scenarios that practitioners are facing with their clients in the world that we have found ourselves in. The session will focus on questions we have been asked on taxation issues arising from Airbnb situations.

Some of the key tax issues that arise from these scenarios, which will be talked through in this webinar, include:

  • Key income tax and GST considerations
    • Mixed-use;
    • Bright-line and land taxation rules, including the impact of recent changes to the definitions of “main home’, “dwelling” and “business premises”;
    • Loss ring-fencing;
    • Interest deductibility;
    • GST registration;
    • Change of use;
    • RLWT;
  • Specific scenarios:
    • Sale and purchase agreement considerations;
    • When property provided to associated persons;
    • A client has acquired a property around the time of the lockdown and seeks to claim GST;
    • Mixture of rental activities and changing between long term rental and “Airbnb” rental;
    • Private use and R&M;
    • Ownership structure;
    • Loss-ringfencing;
    • What all of this means when the short-term rental market ceases almost overnight.


15 June 2021


Upon satisfactory completion of this activity you will be able to:

  • Advise clients on the taxation considerations of an Airbnb activity
  • Understand the application of the rules and the IRD current views to their client’s situation
  • Apply the ring-fencing rules to an Airbnb scenario




Daniel Gibbons, Partner, Findex/Crowe presenting on behalf of TEO

1.25 CPD Hours

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

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