A Practical Guide to Taxing Property Transactions is a comprehensive tax guide to property transactions which will provide readers with the knowledge required to effectively manage their taxation expense.

The new edition has been completely reviewed and rewritten to reflect the language of the Income Tax Act 2007 and the new “associated persons” tests introduced by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009.

Topics covered include:

• purchasing the property
• tax-effective financing
• choosing ownership vehicles for property purchases
• investment properties
• purpose or intention of disposal, builders, land dealers, developers and re-zoning
• development and subdivision activities
• forestry and farm land
• restructuring ownership of existing properties
• selling the property

About the authors:

Roger Thompson LLB, BCom, CA is a director (taxation) with Staples Rodway Ltd, Auckland. He is a solicitor of the High Court as well as a chartered accountant. Roger is a past member of the New Zealand Law Society Taxation Committee and the New Zealand Institute of Chartered Accountants Auckland Branch Tax Committee.

Maurits van den Berg LLB, BCom is an independent tax consultant who has focused on providing specialist tax consulting services since graduating from Canterbury University in 1990.