Commercial Property Investment — The Income Tax and GST Issues 2025 (live webinar)

Understanding the income tax and GST rules that apply to commercial property investors can be a challenge.

This webinar will provide an overview of the rules and how they might apply using practical examples. We will discuss the income tax considerations on the acquisition of a commercial investment property, the implications of holding commercial property as an investment, and the income tax matters that apply to commercial property developers. We will also look at the GST implications and considerations for commercial property investors/owners.

Specifically, the content will cover:

• Various types of income for commercial property investors
• Depreciation of assets, including buildings, considering specific rules/exemptions and the recent removal of depreciation on buildings and what remains depreciable
• Availability of Investment Boost
• Deductibility of holding costs
• R & M considerations
• Land taxation rules that could apply on sale of commercial property
• Capital gains, including ownership considerations
• GST matters and implications

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

• understand what income must be returned for income tax and what deductions can be claimed
• identify when a sale may be taxed
• understand what other taxes might be payable on sale
• apply the above to practical situations

The webinar will work through a variety of practical examples, including how the taxation rules apply to commercial property investment and development.

This course will be suited to:

• Commercial Property Investors
• Accountants
• Property Lawyers Real
• Estate Agents.

Duration: 1.00 CPD hours (approx. 55 mins content + 5 mins Q&A)

PRESENTER

Daniel Gibbons, Partner, 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.