Exemptions to the Land Tax Provisions — How and when to apply them 2026 (live webinar)
Price excludes GST. Broadcast Date: 23 July 2026 (10-11am)
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Product Description
When determining if a land sale is taxable, it is important not only to understand all of the land taxing provisions that can apply but also the exemptions that may be available.
The bright-line rule only applies if the other land taxation provisions do not. That includes situations where the other land tax provisions could apply but there is an exemption available.
As the exemptions apply differently depending on the circumstances, it is important to understand the exemptions that apply to all the land tax provisions and their application, including bright-line.
This course will work through the exemptions using examples to demonstrate how the rules work. It will be pitched at a tax technical level to understand the rules but will be practical to assist in understanding how the rules can apply.
Upon satisfactory completion of this activity, you will be able to:
- identify what land tax rules can apply and which have exemptions
- explain the land tax exemptions available, including:
- Residential/main home
- Business premises
- Investment
- Farming
- identify when the exemptions apply
Suited to:
If you own property or advise clients in the area of land sales, you should attend this course.
Duration: 1 CPD hour including Q&A
PRESENTER
Daniel Gibbons, Partner, Findex/Crowe
Daniel is a Partner for Findex/Crowe in Queenstown. Daniel has been with Findex/Crowe for over 17 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.