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Seminar - Tax and Land Transactions
Logan St, Dargaville, KaiparaTicket Information
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Join us for an informative session including:
- When the sale of land is subject to income tax
- Recent changes to the “bright-line” test
- Understanding how the “bright-line” test interfaces with other income tax provisions when land is sold
- Exclusions that apply to the sale of private residences, and Inland Revenue’s approach to these
- Income tax implications arising from being treated as a “dealer”, “developer” or “builder”
- Land development, subdivisions, including retained land
- Land transferred between associated persons
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