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Amalgamations: Navigating Income Tax Rules and Compliance

Explore the tax implications of company amalgamations, including property transfers, imputation credits, and compliance strategies.

Created byTEO Training
BeginnerUpdated Jan 16, 2025

What You'll Learn

  • check_circleRelay the latest information affecting the income tax rules for amalgamations
  • check_circleAppreciate recent changes
  • check_circleMake better decisions about the use of amalgamations
  • check_circleIdentify tax implications and opportunities in amalgamations.

About This Course

Amalgamation between companies is the process by which the companies combine to become one corporate entity. The process is set out in Pt 13 of the Companies Act 1993.

The tax rules on amalgamations adopt not only the approach of ensuring minimal tax cost but also an alternative regime providing for full taxation.

In This Webinar, We Will Review These Tax Rules, Including:

  • Review of the General Tax Treatment
  • General Rules for a Resident's Restricted Amalgamation
  • The Impact of Amalgamation On:
    • Financial Arrangements
    • Depreciable Property
    • Agricultural Allowances
    • Land
    • Income Tax Losses
    • Imputation Credits
    • Tax Payments

The review will include a number of worked examples to illustrate the technical information.

Suited To:

Intermediates and above in public practice, Corporate Accountants, and any Chartered Accountant wanting a review of the tax issues involved in amalgamations for their business and/or client businesses.

Course Content

1 activity • 1 videos • duration: 1h 9m

  • videocamAmalgamations - A Review of the Income Tax Rules
    Duration 69:11

Your Instructors

TEO Training

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star230 reviews

TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Mike Hadwin

Director, Symmetry Advisory

Mike is a regular presenter for TEO Training. You’ll learn from Mike’s 30-plus years of tax experience as a public Chartered Accountant (CA) and facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role.

Credit Information

Professional development requirements vary by profession, country, and regulatory body. Before enrolling, review the course details and confirm that the content, learning format, and any listed credits meet your specific requirements. You are responsible for confirming eligibility with your regulator or professional association and keeping the records required for reporting.

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Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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