GST Apportionments — Navigating Change-of-Use Adjustments and Common Traps (live webinar)

Price excludes GST. Broadcast Date: 20 October 2026 (10-11am)

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Product Description

GST apportionment rules have been in place for some time, but they continue to present traps and complexities for businesses and their advisers.

 

The timing of an asset purchase, a change in how an asset is used, or a change in GST registration status can all affect the adjustment required — and the amount involved. Getting the treatment wrong can result in unexpected GST liabilities or missed adjustments.

 

In this practical webinar, Nola Crafar will work through the GST apportionment and change-of-use rules, explaining how they apply in different circumstances and using practical examples to demonstrate their application.

 

The session will also consider Inland Revenue’s current approach to change-of-use adjustments and how the rules apply to a range of common assets, including land, buildings and motor vehicles.

 

WHAT TOPICS WILL BE COVERED?

 

The webinar will cover:

 

  • An overview of the general GST change-of-use rules
  • Permanent change-of-use adjustments
  • Associated persons and varied use
  • Concurrent use of land where taxable and non-taxable activities occur at the same time
  • The implications of bringing a previously owned asset into a taxable activity
  • The impact on assets when a person ceases to be registered for GST
  • Practical application of the apportionment and adjustment rules to land, buildings and motor vehicles
  • Current Inland Revenue approaches to change-of-use adjustments

 

WHY ATTEND?

 

GST apportionment can become complicated when an asset is used for both taxable and non-taxable purposes, or when its use changes over time.

 

This webinar will help you identify the situations where GST adjustments may be required, understand which rules apply, and avoid common traps. Practical examples will be used throughout to demonstrate how the rules work in real-world situations.

 

WHO SHOULD ATTEND?

 

This webinar will be particularly relevant to:

 

  • Accountants and tax advisers
  • Business owners and managers responsible for GST
  • Professionals advising clients on property and asset ownership
  • Those dealing with mixed-use or changing-use assets
  • Anyone who needs to understand the GST implications of acquiring, changing the use of, or disposing of business assets

 

LEARNING OBJECTIVES

 

By attending this webinar, participants will:

  • Understand the key GST apportionment and change-of-use rules
  • Identify when a permanent change-of-use adjustment may be required
  • Understand how the rules apply to varied and concurrent use
  • Recognise the GST implications of bringing privately owned assets into a taxable activity
  • Understand the potential GST consequences when a person ceases to be registered
  • Apply the rules to practical situations involving land, buildings, motor vehicles and other assets
  • Gain greater confidence in identifying and dealing with GST adjustment issues

 

DURATION

 

1 CPD hour

 

PRESENTER

 

Nola Crafar, Senior Manager, Findex/Crowe

 

Nola is a Senior Manager in the Findex Dunedin Tax Team and has been with Findex for over 15 years. She advises on a wide range of tax matters, including property transactions and ownership structures, business structuring, relationship property considerations, tax treatment of transactions, and Inland Revenue queries, disputes and debt relief applications.