GST on Property — Getting Your Claims Right (live webinar)
Price excludes GST. Broadcast Date: 23 Sept 2026 (2:00-3:00pm)
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Product Description
Claiming GST on property is becoming increasingly challenging, with Inland Revenue taking a firmer stance on when input tax can be claimed and whether there is sufficient evidence to support the claim.
Simply acquiring a property does not necessarily mean a GST claim will be accepted. This practical session examines where the key pressure points now sit, including what constitutes a taxable activity, when that activity is treated as having commenced, and the distinction between preparatory steps and genuine commencement.
The session also explores the specific GST issues that can arise when property is acquired from associated persons, including valuation, timing and input tax considerations. Particular attention will be given to evidence and substantiation, including the documentation practitioners should maintain and the requirements for taxable supply information.
You’ll also examine apportionment and proportional use, including how to determine and document the taxable portion of a property used for taxable and non-taxable or private purposes, together with the management of change-of-use adjustments over time.
You’ll leave with a practical framework for assessing whether a GST claim on property is defensible, a clearer understanding of Inland Revenue’s current approach, and practical guidance to help clients document and support their position from the outset.
SUITED TO:
Intermediate level. This course is suited to accountants and tax advisers in public practice, particularly those advising clients on property acquisitions, development and ownership structures. It will also assist in-house finance and tax professionals in businesses that hold or transact in property. A working knowledge of GST is assumed.
LEARNING OBJECTIVES
By the end of this course, participants will be able to:
- Assess whether a property-related activity constitutes a taxable activity for GST purposes and determine when that activity has genuinely commenced.
- Identify the evidence, documentation and taxable supply information required to support GST claims and reduce the risk of challenges, assessments, interest and penalties.
- Apply the GST rules for associated-party property transactions, apportionment, proportional use and change-of-use adjustments.
1.00 CPD hours duration including Q&A
PRESENTER
Daniel Gibbons, Partner, Findex/Crowe
Daniel is a Partner for Findex in Queenstown. Daniel has been with Findex for 18 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.