Associated Persons and Land Transactions 2023 - 23 November 2023 (On Demand)
This highly practical webinar examines the application of the associated persons rules to land transactions for income tax purposes, and considers opportunities to structure transactions so no tainting arises.
ORIGINAL BROADCAST DATE
23 November 2023
- Learn what it means to be taxed by “dint of association”
- Know what associated persons tests apply to land transactions
- Learn how the associated persons tests apply to trust structures
- Understand how the “control” test applies to company structures
- Know when the “old” associated person tests can still apply
- Understand how transactions can be structured so no tainting arises
Intermediate and senior accountants, tax lawyers, property lawyers and others who advise clients on land transactions.
Stephen Tomlinson, Principal, Tomlinson Law.
1.5 CPD Hours
On Demand Event
Complete online in your own time (Self-paced)