20 Residential Rental Loss Ring-fencing (Webinar Recording)

Prices NZD and ex GST - Broadcast Date: 8 April 2020

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Product Description

This webinar will provide an outline of the rules relating to ring-fencing of residential rental losses and how they apply to common situations, including:


  • Ownership of a single short or long-term residential rental property;
  • Ownership of multiple short or long-term residential rental properties;
  • Bare land being used for viticulture and where it can have a dwelling erected on it;
  • A property portfolio is owned in a trust or a look through company, and a property is sold.
  • A property that is sold and the sale is taxable under land taxation rules or the bright line rule;
  • An investor has a ring-fenced loss and one or more properties are sold;

In each case the legislative requirements will be discussed while working through examples to help clarify how the rules will apply.


Upon satisfactory completion of this activity you will be able to:

  • Know the rules around Residential Rental Loss Ring-Fencing
  • Apply the rules to your clients’ circumstances
  • Advise on the resulting implications

Total CPD Hours: 1


PRESENTER


Daniel Gibbons, Associate Partner, Findex/Crowe


Daniel is an Associate Partner for Findex in Queenstown. Daniel has been with Findex for 12 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.