Explore key income tax rules for landlords, including leases, capital vs. revenue, bright-line, interest deductibility, and the impact of recent rule changes.
This course will cover a range of topics that are relevant for landlords, both commercial and residential. We will work through the rules relating to leases, capital vs. revenue, depreciation, repairs and maintenance, and the treatment of losses. We will cover the RLWT rules as they apply.
We will focus on the impact of the recently enacted changes to the bright-line and interest deductibility rules and consider the residential loss ring-fencing and mixed-use asset rules.
The new rules are particularly complicated, so we will try to provide a practical focus to the discussion using examples to demonstrate the impact of those rules on landlords.
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Suitable for:
TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.
Partner at Findex/Crowe
Daniel is a Partner for Findex in Queenstown. Daniel has been with Findex for 16 years, where he advises on a wide range of tax matters, including property transactions and property ownership structures, international taxation issues, the tax treatment of investments and providing structuring advice to clients, including assistance for family group restructures. Daniel is recognised as a leader in the taxation treatment of short stay accommodation, providing training to other practitioners.
