The Emissions Trading Scheme is becoming a key component either directly, or indirectly in every
business in New Zealand.

In this webinar we will discuss how the Emissions Trading Scheme applies to forest owners and those involved
in agriculture, horticulture and aquaculture in New Zealand.

We will discuss the income tax and GST consequences associated with the purchase, receipt, sale and
surrender of emissions units.

We will also consider the issues you need to be aware of when entering into forestry transactions where the
forest is subject to the ETS.

Following the webinar, you will have an awareness of the tax issues that arise on being a participant in the
Emissions Trading Scheme.

Total CPD Hours: 1.25 hrs (1 hour presentation and 15 mins Q&A)

Suited to:
Accountants and other professionals advising Agricultural businesses at all levels but targeted at those
who are at an intermediate level who will have some familiarity with the content.

PRESENTER

Tony Marshall, Partner – Tax Advisory, Findex

Tony is one of New Zealand’s leading rural tax advisors with over 18 years’ experience in advising rural businesses.

Tony has presented numerous seminar series and webinars on rural tax issues for TEO Training, CCH and CAANZ
and is one of the authors of the 3rd Edition of the CCH Farming, Forestry and Fishing Tax Guide.

Tony is a member of the CAANZ Rural Advisory Committee and is a regular submitter on tax policy that affects the
primary sector.