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Courses/Accounting & Tax/Corporate Tax

LTC Shareholding Changes: Tax Implications and Case Studies

Navigating Income Tax Issues for LTC Ownership Transitions.

Created byTEO Training
BeginnerUpdated Jan 20, 2025
LTC Shareholding Changes: Tax Implications and Case Studies

What You'll Learn

check_circleUnderstand more clearly the income tax issues related to LTC shareholding changes.
check_circleMore confidently apply the relevant laws to LTC ownership transitions.
check_circleBetter identify key issues that arise when LTC shareholding changes occur.
check_circleEffectively address complex scenarios involving LTC ownership changes using case study insights.

About This Course

The LTC regime has been with us for over 12 years, but many are still unsure of the rules around entering and exiting the regime.In this webinar, we consider the income tax implications when shareholder ownership changes occur in an LTC.

Specifically, the webinar covers:

  • Ceasing to be an LTC.
  • Disposal of shares:
    • De Minimis.
    • Safe harbour exclusions.
    • Allocation in the year of disposal.
  • Other types of disposal:
    • Deemed disposals.
    • Disposal under a relationship property agreement.
    • Transfer on death of a shareholder.
  • 3 case studies involving property.

The webinar will use examples and case studies to identify and clarify some of the difficulties that are associated with the income tax issues identified.

Suited to: This course will be suited to:

  • Intermediate through to advanced accountants in public practice.
  • Corporate accountants.
  • Anybody involved with LTC clients.

Your Instructors

TEO Training
TEO Training
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star214 reviews

TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Mike Hadwin
Mike Hadwin

Director, Symmetry Advisory

Mike is a regular presenter for TEO Training. You’ll learn from Mike’s 30-plus years of tax experience as a public Chartered Accountant (CA) and facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role.

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