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Land Tax "ins" and "outs"

Land Tax "ins" and "outs"

KPMG’s October Practical Tax Series seminar focuses on the land tax rules


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Practical Tax

Our 2.5 hour seminar (including Q&A) will cover the “ins” and “outs” of the complex tax rules that can apply when buying, selling, developing, and subdividing land. There will be detailed case studies to illustrate how the rules apply in practice and the traps to avoid.

The areas we will cover include:

  • When is the sale of land taxable?
  • When are you in the business of “dealing in land”, “developing or (sub)dividing land” and “erecting buildings”? 
  • When are land-related activities likely to be “more than of a minor nature”? 
  • The exemptions from the land rules. 
  • The various “bright-line” tests which apply if land is disposed of within a certain period, including the 2 year rule for residential investment property. 
  • The new land information requirements and how to comply (including when you are non-resident) 
  • How the “associated persons” rules can apply to taint your activities.
  • The key areas of IRD focus when reviewing land transactions.

We welcome your questions during the Q&A portion of the seminar.

$250 + GST (early bird until 13 October 2017)
$290 + GST (standard tickets)

Yes – 2.5 hours

To register:


Tuesday, 24 October 2017

KPMG, 18 Viaduct Harbour Avenue

Start - 9.30am
End - 12.00pm

Frances Thompson
T 09 363 3686
E Frances

Register for Auckland here



Wednesday, 25 October 2017

KPMG, Level 2, 247 Cameron Rd

Start - 9.30am
End - 12.00pm

Julianne McMillan
T 07 571 1780
E Julianne

Register for Tauranga here



Thursday, 26 October 2017

KPMG, 85 Alexandra Street

Start - 9.30am
End - 12.00pm

Amy Buttimore
T 07 858 6530
E Amy

Register for Hamilton here

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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