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Tax planning for developers and investors; particularly as it relates to the associated person rules - Webinar Package
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Webinar Package includes:
Archive Presentation l Booklet l PowerPoint Presentation
Webinar Package Fee (incl GST)
$75 - NZLS members and Associate members
$100 - Non-members
Webinar Archive Presentation
Presentation time: 1 hourThe Income Tax Act contains many provisions which deal with transactions between associated persons. The presumption is that such transactions are more than likely not to be on an arm’s-length basis. The aim of the associated person rules is to counter the non-arms length actions of associates by imputing the status or actions of an associated person to the person in question or requiring a market value to be used.
This webinar will explore the associated person rules as they apply to land developers and investors and to focus on areas advisers need to be aware of. The webinar also considers some land ownership options such as joint ventures. It does not deal with GST.
The specific associated person rules as they apply to land transactions were first enacted in 1973 as section 88AA(10) and (11) of the Land and Income Tax Act 1954. Since then the rules have undergone a number of changes. Recently there has been major reform both to introduce completely new rules and to strengthen and rationalise existing rules.
Phillip Walker provided a really well received paper and presentation at the very successful 2010 Property Law Conference.Please contact us if you use a dial up internet connection.
Booklet
Author(s): Phillip WalkerPublished: 23 August, 2010
Pages: 25
Introduction
The Income Tax Act contains many provisions which deal with transactions between associated persons. The presumption is that such transactions are more than likely not to be on an arm’s length basis. The aim of the associated persons rules is to counter the non-arms length actions of associates by imputing the status or actions of an associated person to the person in question or requiring a market value to be used.
The purpose of this paper is to explore the associated persons rules as they apply to land developers and investors and to focus on areas advisers need to be aware of. The paper also considers some land ownership options such as joint ventures. The paper does not deal with GST.
PowerPoint Presentation
Number of Slides: 34
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