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Taxation of Property Transactions

Author :

Publisher :

Page : 63 pages

File Size : 26,28 MB

Release : 1992

Category : Income tax

ISBN :

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Book Description

The Seminar covered the following topics: income tax on profits or gains from land transactions; income taxation aspects of personal property transactions; GST and land transactions; and, accrual rules and land transactions.





A Practical Guide to Taxing Property Transactions

Author : Roger Thompson

Publisher :

Page : 465 pages

File Size : 10,98 MB

Release : 2016-11

Category : Real estate investment

ISBN : 9781775471882

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Book Description

This comprehensive guide discusses the key tax issues associated with buying, selling, owning and leasing property. In addition to providing in-depth coverage of the income tax land disposal provisions, this book: covers all of the relevant GST issues discusses interest deductions and explores tax-effective finance options canvasses the alternatives for structuring examines the tax issues for lessors and lessees, and includes commentary on tax issues unique to forestry and farm owners. The new edition has been fully revised and updated for new developments in the law, including the bright-line test for residential property sales, the new tax disclosure requirements when buying and selling land, the residential land withholding tax, and updated Inland Revenue rulings on the taxation of land disposals.



The Taxation of Property Transactions Part 1, Personal Property and Profit-Making Schemes

Author : John Prebble QC

Publisher :

Page : 138 pages

File Size : 32,75 MB

Release : 2015

Category :

ISBN :

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Book Description

LexisNexis New Zealand has kindly consented to the classic text, John Prebble The Taxation of Property Transactions (1985) being posted on the SSRN website. Statutory references are to sections as numbered in the Income Tax Act 1976, but apart from re-numbering and reorganisation, the law in the Income Tax Act 2007 remains broadly the same as it was when the work was published. The book is long out of print. The Taxation of Property Transactions is posted in three parts: Personal Property and Profit-making Schemes, Real Property, and Tax Accounting. Each part contains the book's full tables and indices. This is Part 1, Personal Property and Profit-making Schemes.Abstract by Laura Lincoln.



The Taxation of Property Transactions Part 3, Tax Accounting

Author : John Prebble QC

Publisher :

Page : 151 pages

File Size : 26,44 MB

Release : 2015

Category :

ISBN :

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Book Description

LexisNexis New Zealand has kindly consented to the classic text, John Prebble The Taxation of Property Transactions (1985) being posted on the SSRN website. Statutory references are to sections as numbered in the Income Tax Act 1976, but apart from re-numbering and reorganisation, the law in the Income Tax Act 2007 remains broadly the same as it was when the work was published. The book is long out of print. The Taxation of Property Transactions is posted in three parts: Personal Property and Profit-making Schemes, Real Property, and Tax Accounting. Each part contains the book's full tables and indices. This is Part 3, Tax Accounting.Abstract by Laura Lincoln.



The Taxation of Property Transactions Part 2, Real Property

Author : John Prebble QC

Publisher :

Page : 142 pages

File Size : 11,37 MB

Release : 2015

Category :

ISBN :

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Book Description

LexisNexis New Zealand has kindly consented to the classic text, John Prebble The Taxation of Property Transactions (1985) being posted on the SSRN website. Statutory references are to sections as numbered in the Income Tax Act 1976, but apart from re-numbering and reorganisation, the law in the Income Tax Act 2007 remains broadly the same as it was when the work was published. The book is long out of print. The Taxation of Property Transactions is posted in three parts: Personal Property and Profit-making Schemes, Real Property, and Tax Accounting. Each part contains the book's full tables and indices. This is Part 2, Real Property. Abstract by Laura Lincoln.



Tax and Fairness

Author : Deborah Russell

Publisher : Bridget Williams Books

Page : 84 pages

File Size : 40,52 MB

Release : 2017-05-28

Category : Business & Economics

ISBN : 0947518614

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Book Description

The world has changed a lot in the last thirty years, but New Zealand’s tax system hasn’t. Since the 1980s New Zealand’s taxation policy has remained the same, despite substantial economic and social changes. The system may be familiar, but is it fair? Deborah Russell and Terry Baucher’s lively analysis shows why answers to this question cut to the heart of whether New Zealand can be considered an egalitarian country. Drawing on the latest evidence and using plain language, they explore thorny issues such as the taxation of housing, multinationals and inequality between generations. The remedies proposed in this short book will help change the way New Zealanders think about tax in the twenty-first century.



Taxation of land transactions - July 1998

Author : Catherine Bibbey

Publisher :

Page : 0 pages

File Size : 32,10 MB

Release : 1998

Category :

ISBN :

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Book Description

New Zealand Law Society Seminar July 1998. Contents: Part 1 - Obligations and implications - Implications for taxpayers of failing to comply - Lawyers' obligations to clients regarding tax advice Part 2 - Relevant GST issues - Liability to register for GST - Time of supply - GST and developers - Where residential property purchased for development or resale is subsequently rented out - Going concerns - Second-hand goods - Wording of the contract - GST invoices and settlement statement - Morgagees and GST issues Part 3 - Income tax consequences - Section CD 4 (third limb) - scheme of undertaking - Section CD 1: Amounts derived from the sale or disposition of any land - Section CE 1(1)(E): rents, fines and premiums and other revenues derived by the owner of land from any lease, licence or easement affecting the land - Section CE 2: Amounts derived from the use or occupation of any land - Section CJ 1 : Sale of land with standing timber - Section GD 10 : Leases for less than market rental - Accrual rules - Stamp duty : exemption for residential land.