Description
A practical webinar with strategic insights on associated persons rules for land transactions—now updated with the latest changes for limited partnerships and look-through companies. Understand who is associated with whom!
This highly-practical webinar examines the application of the associated persons rules to land transactions for income tax purposes (including the recent changes to the associated persons tests for limited partnerships and look-through companies) and considers opportunities to structure transactions so no tainting arises.
ORIGINAL BROADCAST DATE
6 November 2025
LEARNING OUTCOMES
You will:
- 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
- Be aware of the recent changes to the limited partnership and look-through company tests of association
- Know how transactions can be structured so no tainting arises
SUITED TO
Intermediate and senior accountants, tax lawyers, property lawyers and others who advise clients on land transactions.
PRESENTER
Stephen Tomlinson, Partner, Tomlinson Law
Stephen is a partner of Tomlinson Law. Stephen has lectured in taxation, finance and business law at the University of Canterbury and is a well-known presenter of taxation and trust seminars and webinars. Stephen advises property investors, property developers, accounting firms and law firms on a wide range of tax issues. He is a member of the NZLS Taxation Committee and The Law Association of New Zealand Trust Law Committee.