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Understanding Residential Property Taxation Rules

Insights into Key Property Tax Rules, Exemptions, and Compliance.

Created byTEO Training
BeginnerUpdated Jan 18, 2025

What You'll Learn

  • check_circleUnderstand how the 10-year bright-line test applies, including which properties are affected and when the rule applies.
  • check_circleLearn the specifics of the New Build 5-year bright-line test, including timing and eligibility criteria.
  • check_circleUnderstand how interest deductibility applies to new and old properties, including the 4-year phase-out period.
  • check_circleExplore roll-over relief for transfers between LTCs, Partnerships, and Trusts, and understand when it does not apply.

About This Course

This course provides a comprehensive understanding of property taxation rules with a focus on residential property interest deductibility, the bright-line test, and associated exemptions. It is designed for property owners, investors, and tax professionals seeking clarity on navigating taxation intricacies, such as roll-over relief, new builds, and mixed-use properties. Gain practical knowledge through detailed explanations and real-life examples to ensure compliance and strategic tax planning.

Topics List

  • Overview of Residential Property Tax Rules
  • Interest Deductibility Limitations
  • Bright-line Test Provisions and Exemptions
  • Roll-Over Relief for Property Transfers
  • New Builds and Exemptions
  • Tax Rules for Mixed-Use Properties
  • Social and Emergency Housing Considerations
  • Employee Accommodation Tax Treatment
  • Foreign Currency Loans and Tax Implications
  • Claiming Disallowed Interest on Property Sales

Course Content

1 activity • 4 videos • duration: 4h 33m

  • videocamResidential Property Tax Changes - Part I
    Duration 70:57
  • videocamResidential Property Tax Changes - Part II
    Duration 74:50
  • videocamResidential Property Tax Changes - Part III
    Duration 66:59
  • videocamResidential Property Tax Changes - Part IV
    Duration 61:08

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.

What Students Are Saying

5.0 out of 5
Student's Choice
3 reviews

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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