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A practical guide to taxing property transactions / Roger Thompson, Maurits van den Berg.

By: Contributor(s): Material type: TextTextPublisher: Auckland : CCH New Zealand Limited, 2019Copyright date: ©2019Edition: Edition 7Description: xi, 524 pages : illustrations ; 24 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9781775473176
Other title:
  • Taxing property transactions
Subject(s): Additional physical formats: Online version:: Practical guide to taxing property transactionsDDC classification:
  • 343.930546 23
LOC classification:
  • KM337.6.L1 THO T466 2014
Contents:
1. Choosing ownership vehicles for property purchases -- 2. Tax-effective financing -- 3. Purchasing the property -- 4. Investment properties - Residential -- 5. Investment properties - Commercial -- 6. Bright-line test and purpose or intention of disposal -- 7. Land dealers, developers, builders and rezoning -- 8. Development and subdivision activities -- 9. Forestry and farm land -- 10. Restructuring ownership of existing properties -- 11. Selling the property.
Summary: "Substantive legislative changes have occurred since the publication of the sixth edition, the most important being the new ring-fencing rules for residential rental property and the extension of the bright-line test. Inland Revenue has also been very active in issuing rulings in this area, with new and updated statements on the bright-line test, the compulsory zero rating of land, resource consent issues and the treatment of building fit-out. The new edition has been fully revised and updated for these and other changes."--Publisher's website.
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Holdings
Item type Current library Call number Copy number Status Date due Barcode
Book City Campus City Campus Main Collection 343.930543 THO (Browse shelf(Opens below)) 1 Available A563252B
Book City Campus City Campus Main Collection 343.930543 THO (Browse shelf(Opens below)) 1 Available A563263B

Includes index.

1. Choosing ownership vehicles for property purchases -- 2. Tax-effective financing -- 3. Purchasing the property -- 4. Investment properties - Residential -- 5. Investment properties - Commercial -- 6. Bright-line test and purpose or intention of disposal -- 7. Land dealers, developers, builders and rezoning -- 8. Development and subdivision activities -- 9. Forestry and farm land -- 10. Restructuring ownership of existing properties -- 11. Selling the property.

"Substantive legislative changes have occurred since the publication of the sixth edition, the most important being the new ring-fencing rules for residential rental property and the extension of the bright-line test. Inland Revenue has also been very active in issuing rulings in this area, with new and updated statements on the bright-line test, the compulsory zero rating of land, resource consent issues and the treatment of building fit-out. The new edition has been fully revised and updated for these and other changes."--Publisher's website.

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