In recent years with the lower interest rates and fluctuations in share prices, many taxpayers have started trading in shares.  Often we hear that taxpayers are share traders when losing money and investors when profits are being made.

Of course the distinction is not based on how much tax you will pay, but on the actions of the taxpayer.  The outcome may also differ depending upon the underlying investment.

Learning Outcome:

This course will look to outline the factors to determine if a taxpayer is a “share trader” and also outline the implications of this for common investments.

Suited to:

• those actively investing
• those acting for active investors.

Total CPD Hours: 1.25 (1 hour 15 min)

PRESENTER:

Jarod Chisholm, Managing Partner (Tax NZ), Findex/Crowe
Jarod is the Managing Partner of the New Zealand Tax Advisory Team for Findex/Crowe and has been a regular presenter for TEO, presenting on a wide range of topics in all areas of tax. Jarod’s background includes working in “Big 4” firms in Australia and New Zealand in the tax domain, and working for large corporates as a management accountant.

Jarod is recognised as an industry leader in the area of foreign investment and regularly assists other accountants/advisors with their clients. He provides commercial, practical advice in all areas of tax.