The New Investment Boost Scheme 2025

Description

Explore how the recently announced new Investment Boost scheme, as part of the 2025 Budget can benefit your client’s business—learn the criteria, industry applications, and tax interactions in our expert-led practical webinar

This webinar considers the new Investment Boost scheme announced as part of the Budget 2025, which is aimed at encouraging investment in new assets. It examines the criteria that need to be met before the Investment Boost deduction can be claimed, how the Investment Boost scheme applies to novel situations and particular industries, and the interaction of the Investment Boost scheme with other tax provisions.

LEARNING OUTCOMES

You will:

• Learn the criteria that need to be met before the Investment Boost deduction can be claimed, including when an asset is “available for use”.
• Know how the Investment Boost applies to specific industries.
• Learn how the Investment Boost works in novel situations including where the asset is partially used for private use.
• Understand how the Investment Boost interacts with other tax provisions, including the low-value asset rules and the depreciation recovery rules.

SUITED TO

Accountants of all levels, in-house accountants, and lawyers who advise businesses.

PRESENTER

Harry Waddell, Partner, Tomlinson Law

Harry is a partner at Tomlinson Law. Prior to joining Tomlinson Law, Harry worked as a senior tax manager in an international accounting firm. Harry has an LL.B. and a M.Com. (1st class honours) from the University of Canterbury, and is currently studying for a PhD part-time at the University of Canterbury.