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Tax Forum - investing in land and infrastructure
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From the chair
The tax consequences of transactions affecting real property have long been an important area of focus for legal practitioners. Large amounts may be involved, the documentation is often complex, and co-investment by parties with different tax profiles is common. Our tax laws add to those complexities: the traditional capital/revenue boundary is now criss-crossed with various deeming rules that alter that boundary, and various restrictions on deductibility now apply, particularly to residential property.
The first three presentations in this Tax Forum will cover the building blocks: a recap of the deeming rules in Subpart CB of the Income Tax Act, the latest on tax issues affecting residential property, and an examination of some important boundary issues in the GST treatment of different land interests. The fourth presentation will be a “stocktake” on tax issues affecting infrastructure projects (including public private partnership (PPP) structures) and the final presentation will be a case study on structuring a co-investment in a development project, taking into account the different tax profiles of the co-investors (including cross-border tax considerations).
Tax issues do not arise in a vacuum, especially where investments in real property or infrastructure projects are concerned, and the five presentations will place the tax issues within that broader legal and commercial context. Our presenters at this Tax Forum include leading tax and legal advisors from private practice and Inland Revenue, meaning attendees should benefit from a range of perspectives, which is critical to giving practical advice to clients.
I look forward to seeing you at the Tax Forum.
Chair: Brendan Brown, Mayne Wetherell, Wellington
Programme outline
Download course brochure for a full outline of each session- The Land Disposal Tax Rules - an introduction and some interesting issues
- Residential Property Investment - topical issues
- GST Boundary Issues in the Context of Residential Accommodation
- Tax Issues Affecting Investment in Infrastructure
- Joint Venture Property Developments - a case study
- Followed by networking drinks and canapés
Learning objectives
In this forum you will:
- Gain an overview of the tax issues affecting transactions in land and infrastructure investment.
- Hear from experts on emerging issues and traps for the unwary affecting the acquisition and sale of land and infrastructure investments.
- Gain practical and tactical information so you can provide the best advice for your clients.
Who should attend
Legal practitioners in the property, company/commercial, and tax practice areas. Others who advise on tax issues and investments in real estate will also benefit from attending.
Presenters
- Chair: Brendan Brown, Mayne Wetherell, Wellington
- Vivian Cheng, Chapman Tripp, Wellington
- Howard Davis, Inland Revenue, Wellington
- Savannah Feyter, Bell Gully, Auckland
- Chris Harker, Mayne Wetherell, Auckland
- Kylie Harrison, Inland Revenue, Hamilton
- Jayshree Khushal, Inland Revenue, Auckland
- Mathew McKay, Bell Gully, Auckland
- Sybrand van Schalkwyk, SVS Tax, Tauranga
- Graeme Smaill, Greenwood Roche, Wellington
- Barry Walker, GreenwoodRoche, Auckland
Times
- 12.30pm - Registration
- 1.00pm - Sessions begin
- 5.30pm - Sessions end
- 5.30pm - 6.30pm - Networking drinks and canapés
- Live Web Stream registration closes - 3pm Tuesday 5 March 2024
Book
Please indicate your selection upon registration:- Hard Copy - Your book will be given to you when you register on the day* - no extra charge
- PDF - You will be emailed a PDF copy of the book 3 working days before the event - no extra charge
- Both Hard Copy & PDF - You will be emailed a PDF copy of the book 3 working days before the event, and you can collect the hard copy book when you register on the day* - additional $30 charge
*Live web stream attendees - if you select hard copy or both - your book will be couriered to you.
Fee (incl GST)
In-person
- $565 - Law Society members & associate members
- $735 - Non-members
Live Web Stream
2+1 available for live web stream registrations - must be arranged at time of booking - find out more
- $545 - Law Society members & associate members
- $715 - Non-members
Download PDF Brochure & registration form
| Auckland | 6 March |
| Live Web Stream | 6 March |
| I can't attend, but please let me know when the book is available to purchase. | |