LTC Issues and Opportunities 2023 - 8 June 2023 (On Demand)


This webinar considers a number of practical issues that arise with look-through companies. The eligibility criteria to become and remain a look-through company will be examined, along with the use of look-through companies for cross-border investment.

Specific issues discussed will include how payments made by a look-through company to a “working owner” are taxed, how to deal with distributions and overdrawn current accounts, the remission of debt owed by a look-through company, the tax consequences of transferring shares in a look-through company, and calculating income on conversion of an ordinary company to a look-through company.


8 June 2023


You will:

  • Learn about the criteria for a company to become a look-through company
  • Understand what tax implications arise when a company ceases to be a look-through company
  • Know the rules concerning working owners, shareholder salaries and fringe benefits tax
  • Understand how to deal with distributions and overdrawn current accounts
  • Learn how the debt remission rules apply to look-through companies
  • Know when a look-through company can be used for cross border investment
  • Learn when an income tax liability arises on the disposal of interests in a look-through company
  • Know how income is calculated on conversion of an ordinary company to a look-through company


Junior, intermediate and senior accountants, and lawyers who advise clients on structuring issues.


Stephen Tomlinson, Principal, Tomlinson Law.

1.5 CPD Hours

  • On Demand Event
    • $215.00 excl. GST
    Complete online in your own time (Self-paced)
    • $215.00 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.


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‑ to confirm eligibility.