A Practical Guide to Taxing Property Transaction - 5th Edition

By Roger Thompson, By Mike Rudd

This comprehensive guide discusses the key tax issues associated with buying, selling and owning property. Substantial legislative change has occurred since the publication of the fourth edition of this book, including major changes to the depreciation rules and the introduction of a new tax entity - the look-through company. In addition, there have been far-reaching changes to GST law that have a significant impact on property transactions. The new edition has been fully revised and updated and includes commentary on the new tax rules for: depreciation of buildings lease inducement payments lease surrender payments lease transfer payments GST and income tax treatment of mixed-use assets such as holiday homes GST adjustments apportionment of GST input tax tax avoidance in light of Inland Revenue&#39;s recent interpretation statement repairs and maintenance in light of IR&#39;s 2012 interpretation statement. There is also new commentary on: compulsory zero rating rules for land transactions look-through companies new rules for the acquisition date of land offshore investment properties properties affected by the Canterbury earthquakes. A Practical Guide to Taxing Property Transactions will provide readers with the knowledge required to effectively manage tax expenses in relation to property transactions.

This comprehensive guide discusses the key tax issues associated with buying, selling and owning property.

Substantial legislative change has occurred since the publication of the fourth edition of this book, including major changes to the depreciation rules and the

By Roger Thompson, By Mike Rudd

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