This course addresses tax issues and common questions in relation to sale and purchase agreements of both residential and commercial properties.

Topics covered include:

• Purchase price allocations
• Income tax considerations for timing under the
  Bright-line rules
• General land taxation rules
• Deferred settlements
• Assignments of leases
• Zero-rating for GST
• GST mixed use of property.

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

• identify GST and income tax risks associated with sale and purchase agreements
• ascertain whether your activities or clients’ activities need attention.

Suited to:

• intermediate and above accountants in commercial or public practice.

Duration: 1.00 CPD hours (55 mins plus 5 mins Q&A)

PRESENTER

Daniel Gibbons, Partner, Findex/Crowe
Daniel is a Partner for Findex in Queenstown. Daniel has been with Findex for 17 years, where he advises on a wide range of tax matters, including property transactions and property ownership structures, international taxation issues, the tax treatment of investments and providing structuring advice to clients, including assistance for family group restructures. Daniel is recognised as a leader in the taxation treatment of short stay accommodation, providing training to other practitioners.