This course will cover a range of topics that are relevant for landlords, both commercial and residential.  We will work through the rules relating to leases, capital v revenue, depreciation, and repairs and maintenance and treatment of losses.

We will cover the RLWT rules as they apply.

We will focus on the impact of the recently enacted bright-line and interest deductibility rule changes and consider the residential loss ring fencing and mixed-use asset rules.

The new rules are particularly complicated so we will try and provide a practical focus to the discussion using examples to demonstrate the impact of those rules on landlords.

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

• Understand what income tax rules are relevant for landlords and be able to work through how they would apply
• Gain an understanding of the new bright-line and interest deductibility rules
• Be able to better apply the various rules to a landlord scenario

Suited to:

• All accounting and legal practitioners that deal with landlords and advise on their businesses
• This course will be taxation focused meaning an understanding of some of the taxation concepts that apply would be helpful
• Real Estate Agents
• Landlords wanting to gain a general understanding of the income tax rules that apply to them.

Please note: This course was shifted from 6 July to 29 November 2022

PRESENTER

Daniel Gibbons, Partner, Findex/Crowe

Daniel is a Partner for Findex in Queenstown.  Daniel has been with Findex for 13 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.