The Investment Boost Scheme 2026 – Latest Developments
1.5 CPD Hours
Description
Join us for an insightful webinar exploring the latest developments in the Investment Boost scheme—critical for income tax returns due by 31 March 2026. We’ll dive into emerging issues, proposed changes, and practical case studies.
This webinar considers the new Investment Boost scheme which will be relevant for income tax returns that are due to be filed by 31 March 2026. The focus of this webinar is emerging issues and the recently proposed changes to the Investment Boost scheme. Case studies will be used to highlight these areas, as well as the criteria that need to be satisfied before an Investment Boost deduction can be claimed, how the Investment Boost scheme applies to novel situations and particular industries, and how the Investment Boost scheme interacts with other tax provisions.
LEARNING OUTCOMES
You will:
- Learn about issues that have arisen since the introduction of the Investment Boost scheme.
- Understand how the proposed changes to the Investment Boost scheme will address some of these issues.
- Know the criteria that need to be satisfied before an Investment Boost deduction can be claimed, including when an asset will be a “new investment asset”.
- Learn about how the Investment Boost scheme applies in novel scenarios and particular industries.
- Understand how the Investment Boost scheme interacts with other tax provisions, including the FBT rules and the trading stock rules.
SUITED TO
Accountants of all levels, in-house accountants, and lawyers who advise businesses.
PRESENTER
Harry Waddell, Partner, Tomlinson Law
Harry is a partner at Tomlinson Law. Prior to joining Tomlinson Law, Harry worked as a senior tax manager in an international accounting firm. Harry has an LL.B. and a M.Com. (1st class honours) from the University of Canterbury, and is currently studying for a PhD part-time at the University of Canterbury.