Rural Tax Advanced: Farming Land Improvements — Tax Treatment, Amortisation, Disposal (live webinar)

Price excludes GST. Broadcast Date: 22 October 2026 (10-11am)

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Product Description

Stay current with the latest tax developments affecting farming land improvements.

 

This is the third and final webinar in the Rural Tax Advanced 2026 series, focusing on the practical tax implications of significant legislative changes, Inland Revenue statements, technical decisions and case law affecting the primary sector.

 

This session examines the tax treatment of rural land improvements, with particular attention to the amortisation regime, how it differs from depreciation, proposed legislative changes, and the treatment of improvements when farming land is purchased or disposed of.

 

Designed for tax practitioners and accountants advising rural clients, the webinar provides a practical update to help you understand the latest developments and apply the relevant rules with greater confidence.

 

WHAT TOPICS WILL BE COVERED?

 

  • The amortisation regime as it applies to rural land improvements.
  • The differences between amortisation and depreciation rules.
  • Relevant proposals in the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Matters) Bill.
  • The tax treatment of rural land improvements when farming land is purchased.
  • The tax treatment of improvements when farming land is disposed of.
  • The tax treatment of land improvements subject to adverse events.

 

WHY ATTEND?

 

Rural land improvements can raise complex questions around classification, deductions, amortisation and the tax consequences of acquisition, disposals and adverse events. Keeping up with legislative developments and Inland Revenue guidance is essential for practitioners advising farming clients.

 

WHO SHOULD ATTEND?

 

This webinar is suited to:

 

  • Chartered accountants in public practice.
  • Tax advisers and tax-aware staff working with rural and primary-sector clients.

 

LEARNING OBJECTIVES

 

By the end of this webinar, participants will be able to:

 

  • Explain how the amortisation regime applies to rural land improvements.
  • Distinguish between the amortisation rules and depreciation rules.
  • Identify and understand the relevant proposals in the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Matters) Bill.
  • Advise clients on the tax treatment of rural land improvements when farming land is purchased or disposed of.

 

DURATION

 

1 hour, including Q&A

 

PRESENTER

 

Craig Macalister
Partner – Tax Advisory, Findex

 

Craig Macalister is a Taxation Advisory Partner at Findex in Invercargill. He has extensive experience advising firms and clients on GST, income tax and fringe benefit tax.

 

Craig joined Findex following his role as Tax Director with the New Zealand Institute of Chartered Accountants, where he led the Institute’s direction and input on tax policy and oversaw its Tax Advisory Group.

 

He is a co-author of the Staples Tax Guide and GST in New Zealand.