Tax Considerations for the Real Estate Sector – Part 3: Tax Considerations for Purchasers (Webinar)

Please Note: This webinar series has been cancelled

This is Part 3 of a four-part series which covers the relevant taxation considerations that Real Estate Agents and others working in the real estate industry need to know.

Register for the FULL SERIES here

In Part 3 of the series we will cover the various income tax and GST considerations that apply to purchasers when they acquire and own

The series will include relevant real-life scenarios and will also take into account the impact of COIVD-19 on the industry.


Upon satisfactory completion of Part 3, you will be able to understand…

  • the different income tax and filing obligations, including:
    • Income tax filing obligations
    • Ring-fencing of Rental Losses;
  • an overview of different taxation entities that can own property and implications of each for property ownership, including:
    • Individuals
    • Companies
    • Look through companies
    • Partnerships
    • Limited partnerships
    • Trusts;
  • assigning values in property transactions on purchase and why this is important;
  • an overview of tax residency rules and how owning a home in NZ impacts this;
  • the key considerations from a GST perspective on purchase, including:
    • Requirements to be GST registered;
    • Overview of the ongoing implications of being GST registered;
    • The impact of whether a transaction is “plus GST” and “incl of GST” for a purchaser;
    • Claiming GST on property purchases and how the IRD review such claims and overall taxable activity;
    • Impact on a transaction when the GST registration status of vendor or purchaser changes before settlement;
    • Registering for GST after settlement, including undertaking change of use adjustments;
    • Mixed-Use and Concurrent USE Adjustments – when there is a mixture of private and business use of a property.


Total CPD Hours: 1.25 (1 hour plus 15 minutes Q&A)


Suited to:

The course is suitable to anyone involved in the property industry, including:

  • Real Estate Agents
  • Property Brokers
  • Property Managers
  • Property Valuers
  • Property Owners/Investors



Daniel Gibbons, Associate Partner, Findex/Crowe

Daniel is an Associate Partner for Findex in Queenstown.  Daniel has been with Findex for 12 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.

  • 2 September 2020
    9:30 am - 10:45 am

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