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Income Tax for Residential Landlords: Rules and Relief

Navigating Taxation Complexities in Property Investment.

Created byTEO Training
BeginnerUpdated Jan 21, 2025

What You'll Learn

  • check_circleUnderstand the income and deduction rules applying to landlords.
  • check_circleUnderstand when a sale may be taxed.
  • check_circleUnderstand what tax may be payable on sale.
  • check_circleUnderstand what, if any, ring-fencing of losses may apply.

About This Course

The income tax rules that apply to residential landlords can be complicated. This has been made worse with ring-fencing of residential rental losses, interest deductibility limitations, and bright-line rules.

However, with a new Government, some relief for residential landlords could be on the horizon. The session will provide an overview of the rules and how they might apply with practical examples.

In particular, the webinar will cover:

  • Land taxation rules that apply on sale:
    • Standard rules.
    • Bright-line.
  • Loss ring-fencing and quarantining.
  • The interest deductibility limitation.
  • Depreciation of assets, including buildings.
  • Leasehold improvements.
  • Repairs and maintenance (R & M).
  • Lease premiums and discounts.

The webinar will work through a variety of practical examples, including how the rules apply to real property investment, and will discuss the impact of any changes made to any relevant rules under the new Government.

Suited to:

Accountants, Lawyers, and Real Estate Agents.

Course Content

1 activity • 1 videos • duration: 1h 7m

  • videocamProperty Tax Issues for Landlords - Income Tax
    Duration 67:31

Your Instructors

TEO Training

menu_book204 courses
star230 reviews

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

Daniel Gibbons

Partner at Findex/Crowe

Daniel is a Partner for Findex in Queenstown. Daniel has been with Findex for 16 years, where he advises on a wide range of tax matters, including property transactions and property ownership structures, international taxation issues, the tax treatment of investments and providing structuring advice to clients, including assistance for family group restructures. Daniel is recognised as a leader in the taxation treatment of short stay accommodation, providing training to other practitioners.

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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