Investing or operating via an entity that is either legally transparent (but not for tax purposes) or transparent for tax purposes only can result in some complex income tax consequences. This course will focus on New Zealand residents holding interests in US Limited Liability Companies and Australian Limited Partnerships as well as non-resident investors holding interests in New Zealand Limited Partnerships. We will cover some key items to be aware of when such structures are involved.

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

• understand the rules and principles
• make informed decisions up front with your clients when it matters most

Duration: 1 hour and 15 minutes

Suited to:

• Red flags associated with the use of outbound transparent entities cross border
• New Zealand compliance obligations of non-residents investing via New Zealand Limited Partnerships

PRESENTER

Nick Ward, Partner, Findex/Crowe

Nick is a Partner in the Otago Tax Team for Findex/Crowe. He is an experienced taxation practitioner having advised a broad range of clients over the last 22 years. Nick qualified at a Big Four firm in the UK before making the move to Dunedin in 2006.