This course covers critical tax issues and common questions in relation to Sale and Purchase Agreements of both residential and commercial land and property.

Topics covered include:

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

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

• Identify GST and Income Tax risks associated with Sale and Purchase Agreements
• Identify whether your activities or clients’ activities need attention

Duration: 1.25 CPD hours (60 mins plus 15 mins Q&A)

Suited to: Intermediate and above accountants in commercial or public practice.

PRESENTER

Ryan Watt, Partner – Tax Advisory, Findex

Ryan is a Partner in the tax advisory team at Findex. He has a wide range of clients from privately owned New Zealand companies to multinational groups, to whom he provides a broad spectrum of advice on tax, mergers and acquisitions, transaction services, property and international tax structuring.