Financial Arrangements 2024 – Practical Examples - 13 August 2024 (On Demand)
1.25 CPD Hours
Description
The financial arrangement rules are often seen as complex, but with the IRD’s wider scrutiny on investment income and the taxation of this (particularly around the claiming of tax credits), it is critical that advisors understand these rules.
This webinar will follow on from Part 1 which covered off the details of the rules and instead focus more on providing practical examples of the taxation treatment of financial arrangements, including:
- Explanation of cash v accrual basis;
- Completion of spreading calculations
- Calculation of Base Price Adjustments;
- Debt forgiveness and debt parking
ORIGINAL BROADCAST DATE
13 August 2024
LEARNING OUTCOMES
By attending this course you will get a better understanding of how the financial arrangements provisions work and when they apply.
SUITED TO
CA/Lawyer/Advisor – Graduate to Senior level (but potentially all levels subject to knowledge base)
PRESENTER
Jarod Chisholm, Managing Partner (NZ) – Tax Advisory, Findex (on behalf of TEO)