The purpose of this webinar is to review the income tax treatment of trading stock. It will cover
many aspects of trading stock, including any recent developments in this area.

The taxation of trading stock is often overlooked. The webinar will consider the income tax treatment of
trading stock including various types. It will consider: din

• What is trading stock?
• How to calculate it
• Various valuation methods
• Types of trading stock
• Disposals and write-offs
• Adjustments for Own Use
• Consumable Aids

Satisfactory completion of this course will:

• Give you an understanding of what trading stock is and how to value it
• Equip you with the correct way to value different types of trading stock
• Enable you to understand the different treatment of specific types of stock

Total CPD Hours: 1.25 (1 hour + 15 mins Q&A)

Suited to:
Accountants at a graduate level or as a refresher

PRESENTER

Marilyn Maloney, Tax Manager, Findex Dunedin

Marilyn Maloney is a Manager of Tax Advisory for Findex/Crowe Horwath, the largest accounting firm in New Zealand specialising in the SME/HNWI space. Marilyn has been practising in tax advisory for over 15 years.

Marilyn’s background includes working for Inland Revenue for 15 years and assisting clients as a Client Manager for 7 years. She provides a practical tax advice in all areas of tax.