SPECIAL WEBINAR: Financial Arrangements — Ordinary Transactions, Unexpected Tax Outcomes 2026

Price excludes GST. Broadcast Date: 28 May 2026 (10:00-10:30am)

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Product Description

Financial arrangements are easy to miss and costly to get wrong.

 

New Zealand’s financial arrangement regime applies to New Zealand tax residents and can affect the timing and amount of taxable income or deductible expenditure from a wide range of arrangements. These are not always complex financial products. In practice, issues commonly arise from loans, foreign currency balances, term deposits, deferred settlements, refinancing, variations to debt terms and other ordinary commercial arrangements.

 

This webinar will provide a practical, in-depth look at the financial arrangement regime, with a focus on the more common determinations and how they apply in real advisory situations.

 

We will examine common error areas, including cash basis eligibility, foreign currency arrangements, the use of determinations, base price adjustments, variations and the difference between accounting treatment and tax treatment.

 

The session will help advisers recognise when the regime applies, understand which determinations are relevant, and avoid the mistakes that can lead to unexpected tax outcomes.

 

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

 

  • identify when someone is cash basis under new rules
  • apply the more common financial arrangement methods, including Yield to Maturity, Straight Line, Market Value and foreign exchange rules
  • apply these more common methods
  • identify common errors and explain how to avoid them

 

Duration: 0.5 CPD hours (including brief Q&A)

 

This course will be suited to:

 

  • Accountants, tax agents and business advisers working with individuals, trusts, companies or investment entities.
  • Financial advisers, wealth advisers and investment advisers who need to understand when investment returns may have tax consequences beyond the headline yield.
  • Private bankers and wealth management teams advising high net worth individuals, migrants, returning New Zealanders or clients with offshore portfolios.
  • Family office advisers and trustees responsible for investment portfolios, including portfolios with fixed income, foreign currency accounts, loans or offshore debt instruments.
  • Lawyers and estate planning advisers involved in structuring, asset protection, trust administration, relationship property or migration planning where investment tax issues may arise.
  • CFOs, finance managers and in-house tax or finance teams managing investments, treasury assets, shareholder loans, related-party funding or foreign currency balances.
  • Immigration, relocation and expat advisers who work with individuals moving to or from New Zealand and need to understand how investment assets may be taxed once residence changes.
  • Investment administration and portfolio reporting teams who support tax reporting for clients with term deposits, bonds, foreign currency accounts or other financial arrangements.

 

PRESENTER

 

 

Richard Muth, Senior Manager – Tax Advisory, Findex/Crowe

 

Richard Muth is an experienced taxation practitioner at Findex / Crowe with over 15 years’ experience advising large multinational groups, Australasian groups, New Zealand SMEs and high net worth individuals.

 

Richard’s practice includes advising on the New Zealand tax treatment of investment assets, financial arrangements, foreign currency exposure and cross-border holdings. He regularly assists clients to understand how New Zealand’s tax rules apply to their investment portfolios, including where the tax outcome may differ from the commercial or accounting result.

 

A core specialty of Richard’s is helping individuals who are looking to call New Zealand home understand the New Zealand tax implications of their income, assets and investments. He also advises those taking up opportunities overseas on how New Zealand will, or will not, tax them while they are away.