Tax Implications of Transparent Entities: NZ, US, and Australian Structures
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.
Suited to:
This course will be suited to intermediate/advanced accountants and corporate professionals
TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.
Partner – Tax Advisory, Findex
Craig joined Findex Invercargill in 2012 as a Tax Principal heading the South Tax team. He has unrivalled experience in this role, providing the firm and its clients with advice on all aspects of GST, income tax, and fringe benefit tax. He joined Findex following his role as Tax Director with the New Zealand Institute of Chartered Accountants. This role primarily involved leading the Institute’s direction and input on tax policy and overseeing the Institute’s Tax Advisory Group. Craig is a co-author of the Staples Tax Guide, and GST in New Zealand.
