This course will look at the GST issues that arise in terms of landlords and property ownership, including registration requirements, the issues regarding short term accommodation and COVID inactivity, 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 also look at GST considerations when acquiring and/or selling property, as well as common transactions, as the rules relate to landlords.

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

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 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.