Taxation of Land - Lesson 1 of 6
Discover the essentials of New Zealand land taxation in this practical introduction. New Zealand has no general capital gains tax, yet specific rules in the Income Tax Act 2007 can make gains from land sales taxable. This is the first in a series of six lessons on the taxation of land. It covers the core taxing provisions by way of background, the acquisition date of land, and some other basic introductory points, such as the definition of land for income tax purposes.
Format
Lecture style
Starting date
Now
Author
Sybrand van Schalkwyk
Video
30 minutes, including the quiz
Price
Complimentary
About the course
The series is aimed at accountants or lawyers who advise on land. It is aimed at mid career level practitioners who already have some familiarity with the rules and who would like to increase their technical expertise in the area.
The entire course qualifies for 4 hours of CPD as follows:
Lesson 1 - Introduction - 30 mins
Lesson 2 - Charging Provisions - 1 hour
Lesson 3 - Exemptions - 30 mins
Lesson 4 - Associated persons - 30 mins
Lesson 5 - GST and land - 45 mins
Lesson 6 - Case Studies - 45 mins
Each session is accompanied with PowerPoint slide stack and a transcripts of the recording. They can be purchased separately or in a bundle all together.
For those who wanted to try before they buy, the lesson 1 is complementary and available on the training site.
Click below to go to the full course:
Click below to go to the full course:
