A practical guide to taxing property transactions / Roger Thompson, Maurits van den Berg.
Material type: TextPublisher: Auckland : CCH New Zealand Limited, 2019Copyright date: ©2019Edition: Edition 7Description: xi, 524 pages : illustrations ; 24 cmContent type:- text
- unmediated
- volume
- 9781775473176
- Taxing property transactions
- 343.930546 23
- KM337.6.L1 THO T466 2014
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 |
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343.930543 THO A practical guide to taxing property transactions / | 343.930543 THO A practical guide to taxing property transactions / | 343.930543 THO A practical guide to taxing property transactions / | 343.930543 THO A practical guide to taxing property transactions / | 343.930543 THO A practical guide to taxing property transactions / | 343.930546 ALD Property taxation legislation / | 343.930546 BAR Land transactions : tax compliance / |
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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