Skip to main content
by learnformula
search
For Business
Team license & compliance management
For Higher Education
Academic partnerships
For Government Agencies
Government training solutions
For Instructors & Course Creators
Teach on our marketplace
Become a Sponsor
Reach professionals where they learn
Log inStart 7-Day Free TrialStart Free TrialStart Free Trial
search
Courses/Accounting & Tax/Real Estate Tax

Taxation of Land Transactions: Key Rules and Implications

Navigating Land Tax Provisions for Property Professionals.

Created byTEO Training
BeginnerUpdated Jan 20, 2025
Taxation of Land Transactions: Key Rules and Implications

What You'll Learn

check_circleIdentify when the specific provisions of the Income Tax Act 2007 apply to land transactions in the property industry.
check_circleUnderstand the criteria for determining land dealing, development, subdivision, or building businesses.
check_circleAssess the tax implications for individuals with a regular pattern of buying and selling land.
check_circleEvaluate the impact of interest deductibility limitations and proposed rule changes on land transactions.

About This Course

Understanding how the land rules apply to land dealers, developers, subdividers, builders, and their associates has always been important. This is set to become increasingly so with the proposal to reduce the bright-line rules back to a 2-year test.

The effect of these provisions can mean that land is subject to income tax when it may not have been if disposed of by another person. There can also be significant impacts for associates. In some instances, that also means that the interest deduction limitation should not apply to them.

This webinar will consider practical examples to help you understand:

  • What these taxing provisions are.
  • How they apply.
  • When a person might have a “land-related business” and whether this requires a certain number or frequency of property transactions.
  • When a person might have a building business.
  • What a “building improvement” is and how performing these improvements can affect the taxation of land.
  • Impact for associates.
  • When a person can no longer rely on a residential or main home exclusion because they have a “regular pattern” of buying and selling land.
  • What will be the impact of the interest deductibility limitation (and what might change given proposed changes to the rules).

Suited to: Accountants, lawyers, and others providing professional services to the property industry.

Your Instructors

TEO Training
TEO Training
menu_book204 courses
star224 reviews

TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Daniel  Gibbons
Daniel Gibbons

Partner at Findex/Crowe

Daniel is a Partner for Findex in Queenstown. Daniel has been with Findex for 16 years, where he advises on a wide range of tax matters, including property transactions and property ownership structures, international taxation issues, the tax treatment of investments and providing structuring advice to clients, including assistance for family group restructures. Daniel is recognised as a leader in the taxation treatment of short stay accommodation, providing training to other practitioners.

Credit Information

What Students Are Saying

0.0
Student's Choice
0 reviews

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

You May Also Like

Ethics: Ethics for Accountants

AI, Ethics, and the Professional Accountant 2025

star4.9(2340)
3 CPD hrs
Accounting & Tax: Technology for Accountants

Claude Fundamentals for Accountants (2026 Update)

star5.0(578)
2.5 CPD hrs
Accounting & Tax: Technology for Accountants

AI-Ready Leader: Skills Every CFO & Controller Must Build

star4.9(425)
1.5 CPD hrs