This course will look at the GST issues that arise for landlords, including implications of property ownership, registration requirements, the issues regarding short term accommodation, mixed portfolios (commercial and residential) and change of use versus deregistration.

The course will focus on practical examples and will work through scenarios that illustrate the issues that arise and how the rules apply to those situations.

The course will look at GST considerations when acquiring and/or selling property, as well as common transactions, as the rules relate to landlords and the impact of the proposed changes contained in the September 2022 Bill.

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

• Understand how GST can apply to different types of property
• Understand the complications that can arise from mixed portfolios in one entity
• Identify opportunities and issues in terms of use of residential properties
• Identify whether there is a change of use or a cessation
• Identify GST considerations when acquiring or selling property

Total of CPD Hours: 1.25 (1 Hour 15 min)

Suited to:

All landlords as well as accounting and legal practitioners of all levels who advise on property ownership in the current rental property market place.

PRESENTER

Daniel Gibbons, Partner, Findex/Crowe

Daniel is a Partner for Findex in Queenstown.  Daniel has been with Findex for 15 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.