A practical guide to taxing property transactions /
Taxing property transactions
Roger Thompson, Maurits van den Berg.
- Edition 7.
- xi, 524 pages : illustrations ; 24 cm
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.
9781775473176
Real estate sales tax--Law and legislation--New Zealand Real property tax--Law and legislation--New Zealand Real estate investment.