18 Rural Tax Update Course Book (Hard Copy)
Prices NZD and ex GST - Hard copy of the Rural Tax 2018 course book
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Product Description
The primary sector remains the single largest industry and earner for New Zealand. Taxation plays a major part in what are becoming increasingly complex businesses. This seminar will assist participants in understanding the current tax issues facing the primary sector.
The comprehensive course book will contain the “model answers” for the case studies as well as commentary and legislative references. The course book is designed to be a future reference for attendees.
The seminar will focus on topical issues in the primary sector, including the following:
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Taxation of farm land sales – application of the land tax rules throwing
up interesting tax outcomes, particularly in relation to re-zoning. - GST and farm transactions – issues with zero-rating.
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Farm workers – allowances, accommodation and the minimum wage –
PAYE & FBT issues - Environmental and sustainability expenditure – tax deductibility
- Land improvements – entitlement to deductions
- Farmhouse deductions – common issues with Type 1/Type 2 distinction
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Farming limited partnerships and other common structures – changing
interests and tax consequences
Suited to:
The course will be suited to all accountants and lawyers who provide advice to clients operating in the primary sector. A degree of base knowledge is assumed, however there will be sufficient discussion to enable more junior staff members to understand the material.