These webinars are recorded and available for purchase. Please use the Order button to purchase a video copy of the webinars below.
2018 Tax Webinar June 1.5 hours
Part 1 Key Topics
- Crypto-currency and tax
- Tax Avoidance ? What do IRD and the Court say these days / actual questions we get asked
Part 2 BSTax Top 40:
- Bright-line and sale of land by estate
- Bright-line - land used for multi-purposes how do the exemptions work?
- Blight-line - subdivision of main home and extra land
- New and Old Home Office Calculation
- Forestry company and options for income spreading
- Trusts: Dividend distributions when only expenses and no other income
Part 3 IRD Audit Trends & Issues
- Horse racing syndicates and GST ? Part 2
- Interest and expenses while rental being built
- Where did that money come from?
- Motor Racing ? hobby or not?
- Interest on money borrowed from friends offshore
2018 Tax Webinar May 1.5 hours
- Trusts and allocating income
- AIM - Making the Adjustments
- Qualifying Companies
- IRD Audits
- Budget 2018
2018 Tax Webinar April 1.5 hours
Part 1: Key Topics
- Five Year Bright-line - purchases in progress how to tell whether the 2 years or 5 years applies (it's not the date title registered)
- Proposed Ring-Fencing of Rental losses - it is coming but what's the detail? Could be soon. If we have detail between now and webinar date we'll cover it!
- Dividends - Detailed IRD paper on all timing aspects - a few new twists
- Relationship property agreements - opening the door to effective tax planning
Part 2: BSTax Top 40
- IRD issue statement on when fitting out a building could make its sale taxable
- Leaky buildings Pt 2 - treatment of settlement receipts and legal costs
- GST remote services - Facebook advertising and the like
- GST and "payment" by journal entry - IR shifting sand approach
- What is BEPs and does it have any relevance at all to over than multinationals
Part 3: IRD Audit Trends & Issues
- Rental repairs - IRD questions "like-for-like" remediation . . . "come again?"
2018 Tax Webinar March - 1.5 hours
Labour's Tax Changes
- A review on changes made so far, including Brightline changes, and other changes to come
Landlord Considerations for End of Year
- A refresh on the treatment of tax issues for landlords, including capital contributions, expenditure on earthquake strengthening, and GST considerations when there is a change of use or mixed use.
- Travelling for work (to and from NZ) and determining what is and is not deductible, entertainment, and employers treatment of employee's overseas travel
Penny Hooper vs. Attribution
- An outline of these rules covering when they apply and how they differ. How do losses factor into the calculation and how and when to apply subvention payments
2018 Tax Webinar February - 1.5 hours
- Leaky building R&M and IRD on the Warpath!!
- Concessional Interest Prov Tax Rules: Recurring practical issues crossing our desks including a brief recap of high points
- Relationship property agreements - clever tax planning tool
- What you get when you mix Trustee & Beneficiaries Income with Listed and Multi Rate PIEs
- GST going concerns with 2-vendor entities
- Debt Remission where shareholders and creditors are a mix of trusts and individuals
- What is "dividend avoidance" - IRDs new target
- Excessive Remuneration - End Game?
- GST and racing syndicate
2017 Tax Webinar November - 1.5 hours
FBT and Motor Vehicles
- A review of the recently released interpretation statement from IRD on when FBT arises on a motor vehicle, exemptions and FBT calculations. We will comment on some of the more interesting interpretations by IRD.
Family Scheme Income
- A refresh on the rules and what "other payments" are included.
Donations, gifts and other Christmas Issues
- As we move into the Christmas season, get an update on what is deductible, what is a donation and when does FBT apply.
Cashing out Research and Development Costs
- Ensure you are on top of your R&D claim, a review of the rules and requirements, understanding what is allowable and how to make the claim.
2017 Tax Webinar October 1.5 hours
- Land developments: When the client changes their mind and wants to hold a part of the development for their own home or rental.
- Bees, apiarists and honey - all the tax issues you can think of for this buzzing industry
Part 2: Brandt Segedin Top 40
- QWBA: Income tax - whether full or partial disposal where a person contributes an asses to a partnership as a capital contribution
- LTC and associated Loss Co - amalgamation and loss utilisation? Why not?
- New provisional tax rules - Interest concession where P1 and P2 is zero in prior year(s) because:
- Standard option was zero
- Entity is a "New Provisional Taxpayer"
- Rental income vs. board - taxable or not?
- And anything else of interest between now and then
Part 3: Audit Issues & Trends
Our ongoing updates on IRD Audit Cases, Trends and Risks
- Another excessive salary audit
- GST refunds and "spin offs"
2017 Tax Webinar September - 1.5 hours
Company - Tainted Capital Gains
- Stepping through the rules with scenarios to illustrate how past and future transactions can be managed
- A review of types of non-deductible expenditure such as legal fees, ACC, entertainment expenditure and start-up costs
- What you need to remember about the LTC changes for 1 April 2017
Group Company Transactions
- Common tax issues when dealing with group company transactions, including advances to other companies, interest implications, deemed dividends, RWT, and grouping rules for losses, GST and FBT
2017 Tax Webinar August - 1.5 hours
Part 1: Business Sales: Traps and Tips
Part 2: Brandt Segedin Top 40
- Forestry/Farming/Agriculture - including sale of standing timber values, development expenditure for farm sales, sale of herd with the farm, sale of crop
- Holiday pay, depreciation, lowest price clause. earnout, GST going concerns and 2nd hand goods with associates - plus lease transfer rules
- QC Continuity Rules and more than 50% change - planning tip
- NRWT on Fully imputed dividends - when is it necessary?
- Real Estate Agents, restructure into companies - okay or not?
- Shareholder salary - flipping from PAYE to Provisional last minute change - three year time frame now
- And anything else we have time for
Part 3: Audit Issues and Trends
- Our ongoing updates on IRD Audit Cases, Trends and Risks
2017 Tax Webinar July - 1.5 hours
- Contractors - What rate can be used now and who can receive schedular payments,are self-employed or an employee
- GST - A refresher on change of use adjustments, backdated applications and concurrent use of land
- Budget 2017 - The run down of the Budget announcements and the proposed changes to Feasibility Expenditure
- Employee Share Schemes - What are the new rules, including more recent changes for start-up companies
2018 Tech Savvy Webinar - Family Income Schemes & Benefits - June 1.25 hrs
Working For Families
- Understanding the different tax credits available
- Current eligibility rules for tax credits
- How to calculate Family Scheme Income (including relevant adjustments) to determine a family's entitlement
- Eligibility criteria
- Repayment obligations
- Implications for overseas tax residents
- How to calculate Family Scheme Income (including relevant adjustments) to determine repayment obligations
- Entitlements available and eligibility criteria
- Accommodation benefits
2018 Tech Savvy Webinar - Accounting for Rental Properties - April 1.25 hours
- Capital Gains - will it be taxable
- Find out what happens when a property is sold
- Landlord responsibilities and assistance
2018 Tech Savvy Webinar - Advising on Business Structures - February 1.25 hours
Find out why different business structures are used and what to consider when advising on the right structure
- Why different structures are used
- When to think about changing structures
- Case studies and examples
2017 Tech Savvy - Dividends and Imputation Credits - 1.25 hours
Become familiar with maintaining the imputation credit account and the tax implications of dividends
- How to maintain the imputation credit account
- Explanation of when/why dividends should be declared
- How to best utilise imputation credits
- Practical examples
2017 Tech Savvy Webinar - Provisional Tax - August - 1.25 hours
Reinforce your current knowledge and get up to speed with the recent changes to the provisional tax regime
- Overview of Provisional Tax
- Changes to the Regime
- Useful Tips to Note
- Practical examples
- Ways to mitigate interest charges (pooling and transfers)
2018 Special Edition Webinar - Loss ring-fencing and 5-year bright line 1.50hrs
What do they really mean for property investors?
Take action now to minimise the impact of loss ring-fencing and other changes!
- What types of property does the ring-fencing apply to?
- How will the new rules work?
- What structuring and planning issues should be addressed prior to the loss ring-fencing rules being introduced?
- What does a 5-year bright line test mean for investors?
2018 Special Edition Webinar - Anti-Money Laundering for Accountants 1.5 hrs
- Scope of the AML/CFT rules and compliance obligations - what the rules are about
- Who is caught by the rules
- Preparing form AML/CFT - what is required
- Customer due diligence
- Written risk assessment
- AML/DFT programme
- How to prepare the required documentation (with examples)
- Potential relief for sharing obligations
2018 Special Edition Webinar - Introduction to Tax 3.0 hrs
- Content that you can use and understand in everyday situations
- A great reference for any issues you are likely to encounter in your compliance work
- Understand the various compliance issues a business is likely to encounter
- Case studies based on everyday tax issues
2017 Special Edition Webinar - Tax Issues for Land Transactions - Dec - 1.50 hours
A guide to taxing land, applying exemptions and things not to overlook
- What is land?
- An overview of the land taxing provisions
- Exemptions and how they apply
- Key areas to watch and examples of where these may arise
2017 Special Edition Webinar - Company Law And More - Dec 17 - 1.50 hours
What Accountants Need to Know
- Directors' responsibilities and interest disclosures
- Shareholders' responsibilities
- Solvency test and distributions
- Company files and statutory records
- Financial Reporting changes
- Changes to financial reporting framework
- Tax Administration (Financial Statements) Order 2014
- Anti-Money Laundering
- AML/CFT Amendement Act 2017
- Scope of the Act and compliance obligations
2017 SEW - Buying & Selling a Business - 1.5 hours
Practical guide to dealing with tax issues when buying or selling a business
- Structuring a sale or purchase
- Capital gains and how to get them
- The treatment of goodwill
- How do you treat leases, licences and other intangibles?
- Selling/purchasing trading stock, consumables and other revenue account property
- Other issues - depreciation, debtors, holiday pay, provisions
- Does GST apply?