Associated Person Transactions 2022 – Avoiding the Tax Traps - 9 March 2022 (On Demand)


The tax rules contain a mine-field of market value requirements and tax liabilities triggered by everyday 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 (including new rules).
  • Other impacts include, depreciable assets, employment and FBT, trading stock, approved issuer levy and transfer pricing, and winding-up companies with related party gains.

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


9 March 2022


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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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.


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Sole practitioners

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