This course covers critical tax issues and common questions in relation to Sale and Purchase
Agreements of land and property.

Topics covered include:

• GST mixed use property
• Zero-rating and associated persons and income tax considerations for timing under the
  Bright-line rules
• Deferred settlements and assignments of leases forming part of the property being supplied.

Upon satisfactory completion of this activity you will be able to:
Identify GST and Income Tax risks associated with Sale and Purchase Agreements and
whether your activities or clients’ activities need attention.

Total CPD Hours: 1 hour plus 15 mins Q&A

Suited to: Intermediate and Senior Accountants in commercial or public practice.

PRESENTER

Alex Davidson, Associate Partner – Tax Advisory, Findex/Crowe

Alex is an Associate Partner in the Nelson Marlborough Tax Division of Findex/Crowe. He has
over 20 years’ experience in accounting, commercial and teaching roles, with the last 13 years
specialising in taxation. Alex has broad experience advising a diverse range of clients in all
areas of taxation. He’s particularly interested in assisting innovative start-up businesses,
including helping them move offshore. Alex is a regular presenter on tax issues, including for
TEO Training.