Taxation of Dealers, Developers & Builders 2025
1.5 CPD Hours
Description
Join our practical webinar to navigate key tax issues for dealers, developers, and builders—packed with real-world case studies and expert insights on land-related business rules, tainting risks, and structuring pitfalls.
This highly-practical webinar examines tax issues for dealers, developers and builders, and associated persons. Key issues include what constitutes a business of dealing in land, developing or dividing land into lots and erecting buildings, when does a land related business start and end, when will land be “tainted by association” with a dealer, developer or builder, how to limit “tainting by association”, and when the residential exclusion and business premises exclusion apply. Case studies illustrate the application of these issues, including what mistakes to avoid when advising on structures for dealers, developers and builders.
LEARNING OUTCOMES
You will:
- Know what constitutes a business of dealing in land, developing or dividing land into lots and erecting buildings.
- Understand when a business carried on by a “dealer”, “developer” and “builder” starts and when it ends.
- Know when land will be “tainted by association” with a “dealer”, “developer” or “builder”.
- Learn what types of structures can be used to limit “tainting by association” with a “dealer”, “developer” and “builder”.
- Understand when the residential exclusion and business premises exclusion will apply to “dealers”, “developers” and “builders”, and associated persons.
- Know what mistakes to avoid when advising on structures for “dealers”, “developers” and “builders”.
SUITED TO
Accountants of all levels, tax lawyers, property lawyers and others who advise dealers, developers and builders.
PRESENTER
Stephen Tomlinson, Partner, Tomlinson Law
Stephen is a partner of Tomlinson Law. Stephen has lectured in taxation, finance and business law at the University of Canterbury and is a well-known presenter of taxation and trust seminars and webinars. Stephen advises property investors, property developers, accounting firms and law firms on a wide range of tax issues. He is a member of the NZLS Taxation Committee and The Law Association Trust Law Committee.