19 Exemptions to the Land Taxing Provisions
Prices NZD and ex GST - Broadcast Date: 19 March 2019
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Product Description
When determining if a land sale is taxable, it is important to understand not only all of the land taxing provisions but also the exemptions that apply.
With the introduction of the Bright-line test, the land tax rules are applying in more circumstances. While many taxpayers assume that if the bright line test does not apply, then the land sale is not taxed this is not necessarily the case.
Consequently, it is important to understand the exemptions that apply to the various land tax provisions and their application.
Upon satisfactory completion of this activity you will be able to:
- Understand the land tax exemptions available
- Understand when the exemptions apply
Total CPD Hours: 1.25
Suited to: Anyone advising clients in the area of land tax
Presenter:
Jarod Chisholm, Senior Partner, Crowe Horwath
Jarod is a senior partner in the Otago Tax Team for Crowe Horwath and has been a regular presenter for TEO, presenting on a wide range of topics in all areas of tax. Jarod’s background includes working in “Big 4” firms in Australia and New Zealand in the tax domain, and working for large corporates as a management accountant.
Jarod is recognised as an industry leader in the area of foreign investment and regularly assists other