The associated persons rules form an important part of the Income Tax Act and have a wide-ranging
“anti-avoidance” impact on many ordinary transactions that a taxpayer may be undertaking. This
webinar will provide a clear analysis of the key issues that you need to be aware of when undertaking
associated persons transactions.
The webinar will give attendees the tools they need to work with when dealing with both the GST and
income tax consequences associated with the associated persons rules
Specifically, we will cover:
- Who is associated
- GST implications of association
- Taxation of land
- Associated person capital gains
- Other tax regimes where the associated persons rules apply
Upon satisfactory completion of this webinar you will be able to:
- Identify the rules and their application
- Be confident in how GST applies in a transaction with an associated person
- Better understand rules that apply to areas not encountered everyday
Total CPD Hours: 1.25 (incl. 15 mins Q&A)
The webinar will be suitable for all accountants and lawyers working in either the public or private
practice who deal with transactions that involve associated persons.
Tony Marshall, Partner – Tax Advisory, Findex
Tony is an experienced tax advisor and presenter with over 18 years’ experience in advising
businesses in New Zealand on all aspects of taxation.
Tony has presented numerous seminar series and webinars on a variety of tax issues including
primary sector tax issues, FIF’s, LTC’s, Taxation of Land, Associated Persons, Mixed Use assets.
Tony is a member of the CAANZ Rural Advisory Committee and is a regular submitter on tax policy
that affects the primary sector.
- 26 November 2020
10:00 am - 11:15 am