Although there may be strong economic or commercial drivers to restructuring companies and/or related entities, often there are unintended negative tax consequences. The IRD may seek to apply avoidance rules to what may have been quite vanilla transactions in the past.

In addition, there are issues to consider when issuing shares in consideration for acquiring shares in subsidiaries that we need to consider. This course will canvass some of the greatest risk to companies, and their advisors, arising from group structuring including recent changes in policy and law.

Upon satisfactory completion of this activity, you will be able to:

• Identify dividend stripping risks associated with group restructures
• Detect share for share exchange and liquidation issues
• Navigate common restructuring risks

Suited to:

Anyone in public practice who acts for companies, plus corporate employees in accounting/tax roles.

PRESENTER

Craig Macalister, Partner – Tax Advisory, Findex

Craig joined Findex Invercargill in 2012 as a Tax Principal heading up the South Tax team. He has unrivalled experience in this role, providing the firm and its clients with advice on all aspects of GST, income tax and fringe benefit tax. He joined Findex following his role as Tax Director with the New Zealand Institute of Chartered Accountants. This role primarily involved leading the Institute’s direction and input on tax policy and overseeing the Institute’s Tax Advisory Group. Craig is a co-author of the Staples Tax Guide and GST in New Zealand.