2019 Tax Webinar - February
- Associated Person Rental situations
- GST on merchant fees/credit card charges
- Definition of settlor for trust purposes
- Amalgamating companies
- Shortfall penalties recap
2018 Tax Webinar November 1.5hrs
- Capital Gains Tax
- GST on imported goods
- Research and development
- Relationship property
2018 Tax Webinar October 1.5hrs
Part 1 Key Topics
- Land developments - staging of subdivision and JV structure options
- FBT - Practical Application of the New Rules and issues that have cropped up
Part 2 BTax Top 40
- Donations other than in dollars, cents and cheques - claiming tax credit?
- IRD New Ruling for Bright-line Ruling for Main home exemption for subdivided sections
- Asset split for depreciation post-settlement - ignore S&P?
- IRD New Ruling for Bright-line for Lifestyle Blocks
- Lease goodwill - when is it not depreciable?
- GST treatment of oddball items like credit card fees and interest on overdue accounts
Part 3 - IRD Audit Trends & Issues
- Interest on Rentals being built
- Update on bloodstock syndicates and GST
2018 Tax Webinar September 2018 1.5 hrs
- An update and review of the rules around interest deductibility and how these can be applied to various business structures and scenarios including:
- Company interest deductibility
- Loans to pay-out shareholders/partners/beneficiaries
- Other scenarios
Tax Working Group Interim Report OR Mixed-Use Assets
- The Tax Working Group is due to release their interim report in September. If they do so before 14 September, we will provide an overview of this report.
- Otherwise, we will provide an update on the Mixed-Use Asset regime including:
- What is it?
- How to apportion expenses
- GST adjustments
- Quarantined expenditure
- An overview of the New Zealand tax residency rules and how they apply to:
- An update on the recent topical issues
2018 Tax Webinar August - 1.5hrs
Part 1 Key Topics
Part 2 Brandt Segedin Top 40
- Food-Glorious-Food: Shareholders and/or Employees, when is it:
- Fully deductible
- FBT or non-deductible
- or 50% as entertainment?
- Overseas inheritances
- Are they tax free, if so when?
- What about foreign trust tax issues?
- IRD's views and risk if not returned?
- Imputation credits and FIFs what can you claim?
- GST and land - IRD enforcing CZR unfairly
- Shareholder/Employees: Cover Plus Extra deductibility - still controversy!
- Body Corps and GST registration - what are the rules now?
- GST glitch for Airbnb in entity registered for another
- Meth repairs to rental and compensation payout
Part 2 IRD Audit Trends & Issues
- GST taxable activity - IRD surprise approach
And any other issues which come up between now and then.
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 Tech Savvy - October 2018 - GST - Back to Basics 1.25hrs
- Overview of the regime
- When can, or should, you register for GST
- Taxable, exempt and zero-rated supplies
- Determining the time of supply and when this is important
- What expenditure can be claimed
- Aportionments and adjustments
2018 Tech Savvy FBT - The Important Stuff August 2018 1.25 hrs
- Overview of the regime
- Motor vehicles and FBT
- New rules for shareholder employees of companies with one or two vehicles
- GST and FBT
- Other key areas of FBT
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
2018 Special Edition Webinar - Personal Grievances - is it a gravy train?
2018 Anti-Money Laundering - Decision Trees and Process Maps
2018 Instructional Anti-Money Laundering Webinar and Templates
Please note, due to system constraints we will send you the templates and recording by separate email.
Your package will include:
A 30 minute Instructional Webinar Recording on how to complete and use all of the new templates.
- Due Diligence Reference Sheet (What must we obtain for CDD and who from?)
- Client Risk Assessment Template
- CDD - Step-by-step process and procedure example
- PTR/SAR/STR Registers
- Prescribed Transaction Request template
- Acceptable forms of ID - Quick reference sheet
- Template for requesting due diligence information from clients
2018 Anti-Money Laundering - The Recording Package
2018 Anti-Money Laundering - The Turnkey Package
This package includes both sets of recordings AND the two templates. It also includes Bonus Process Maps & Decision Trees
Everything that you need to get started!
2018 Anti-Money Laundering - The Template Package
Both the Risk Assessment and the Programme Templates for Anti-Money Laundering
2018 Template 1 - Anti-Money Laundering Risk Assessment
2018 Template 2 - Anti-Money Laundering Programme Template
2018 Special Edition Webinar - Tax Issues for Employers 1.5 hrs
What we will cover
- Tax Free Reimbursements
- Common FBT issues
- Accommodation and Meals
- Employer vs. Contractor
- Schedular Payments
- Other remuneration issues such as inducements and share schemes
2018 Special Edition Webinar - Training your team on AML CFT
Training for your team on AML/CFT - requirements around reporting suspicious activities, to your Compliance Officer.
2018 Special Edition Webinar - Anti-Money Laundering for Accountants 2.0 1.25hours
This webinar is aimed at ensuring that accountants know what is required of them on an ongoing basis, e.g. recognising risks, suspicious transactions, reporting requirements etc.
- Summary of documentation required
- Summary of Client Due Diligence requirements
- Trust and Company Service Providers
- Being a Designated Business Group
- Reporting suspicious activity
- Compliance when conducting international transactions
- Identifying red flags
- Record keeping and ongoing monitoring
2018 Special Edition Webinar - Holiday Pay - avoiding the pitfalls 1.5 hours
Holiday pay - avoiding the pitfalls
- A review of the Act and Employer's obligations under the Act
- Employee entitlement
- Close down periods
- Paying out (cash in lieu of leave)
- Holiday pay
- Public Holidays
- Sick leave
- Bereavement leave
- Alternative leave
Getting it right
- Minimum wage
- Employment contracts
- Record keeping
- Powers of the Labour Inspectors and audits
What if there is a mistake?
- What can you do if your client has calculated entitlements incorrectly? How do you fix it?)
- What are the penalties?
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/CFT 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