Tax Issues for Property Investors 2021

Description

This highly practical webinar considers income tax issues relevant to property investors. Key issues addressed include the application of the new 10-year bright-line test (including what constitutes a “new build”, when rollover relief may apply, and how the new main home exclusion applies), the proposed changes to the interest deductibility rules for residential property (including the phase-out rules and when rollover relief may apply), the residential rental property loss ring-fencing rules, tainting by association and tainted capital gains (including how to deal with tainting issues).

LEARNING OUTCOMES

You will:

  • Understand how the new 10-year bright-line test applies, including what constitutes a “new build” and when rollover relief may apply
  • Learn about the proposed changes to the interest deductibility rules for residential property, including how the phase-out rules will apply and when rollover relief may apply
  • Know how to minimise the impact of the residential rental property loss ring-fencing rules
  • Understand when property will be “tainted by association” and how to structure the ownership of property to minimise the effects of these rules
  • Learn to identify “tainted capital gains” and what steps need to be taken so such gains can be distributed tax-free

SUITED TO

Accountants, tax lawyers, property lawyers and others who advise clients on land transactions.

PRESENTER

Stephen Tomlinson, Principal, Tomlinson Law

 

1.5 CPD Hours

  • Jul 29
    Thu, 2:30 PM NZST - 4:00 PM NZST Online
    • $215.00 excl. GST

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One-connection-one-fee

Our webinars operate on a 'one-connection-one-fee' basis so you can have your whole team participate for one cost effective price and claim CPD points.

Recordings

All registrants to a live webinar will automatically be sent a recording at the end of that week along with a full transcript of the webinar, regardless of whether you attended or not.

Sole practitioners

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