Description

The financial arrangement rules are often seen as complex, but with the IRD’s wider scrutiny on investment income and the taxation of this (particularly around the claiming of tax credits), it is critical that advisors understand these rules.

This webinar will focus on providing practical examples of the taxation treatment of financial arrangements, including:

• Explanation of cash v accrual basis;
• Completion of spreading calculations
• Calculation of Base Price Adjustments;
• Debt forgiveness and debt parking examples

ORIGINAL BROADCAST DATE

31 August 2023

LEARNING OUTCOMES

By attending this course you will get a better understanding of how to calculate the taxable income derived from financial arrangements.

SUITED TO

CA/Lawyer/Advisor – Graduate to Senior level (but potentially all levels subject to knowledge base).

PRESENTER

Jarod Chisholm, Managing Partner (NZ) – Tax Advisory, Findex/Crowe (presenting on behalf of TEO).