TY  - BOOK
AU  - Thompson,Roger
AU  - Van den Berg,Maurits
TI  - A practical guide to taxing property transactions
SN  - 9781775473176
AV  - KM337.6.L1 THO T466 2014
U1  - 343.930546 23
PY  - 2019///
CY  - Auckland
PB  - CCH New Zealand Limited
KW  - Real estate sales tax
KW  - Law and legislation
KW  - New Zealand
KW  - Real property tax
KW  - Real estate investment
N1  - 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
N2  - "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
ER  -