Taxation of Primary Sector Income

This seminar will assist participants in understanding the current tax issues facing the primary sector.

The focus of the seminar is on using case studies to highlight the issues that arise in primary sector businesses, and working through the options available to mitigate the taxation consequences arising.

The seminar will focus on topical issues in the primary sector, including the following:

  • Ownership structures for forestry investment – what works and what doesn’t
  • Livestock valuation - using the livestock valuation rules to your advantage in restructuring scenarios
  • Accommodation on farms – IRD’s new position and what you need to do to be compliant
  • Farm house expenditure – application of IRD’s new interpretation
  • Income spreading/deferrals and income equalisation – using the rules to your advantage
  • Shareholder salaries on farm – what is appropriate
  • Death of a farmer – what rules apply and what can you do to mitigate the tax consequences
  • Tainted capital gains – our prayers answered?
  • Motor vehicles on the farm – FBT and other considerations in practice
  • Apiarists – how the tax rules apply to this fast growing sector of the economy

The seminar presenters are experienced rural tax practitioners who have drawn from real life situations as inspiration for the case studies making up the seminar.

The seminar will be presented in a Q&A style where the presenters will work through the case studies which highlight the issues and practical solutions to those issues.

The comprehensive course book will contain the "model answers” for the case studies as well as commentary and legislative references. The course book is designed to be a future reference for attendees.

Suited to...

The course will be suited to all accountants and lawyers who provide advice to clients operating in the primary sector.  A degree of base knowledge is assumed, however there will be sufficient discussion to enable more junior staff members to understand the material.

Locations, Dates and Times

Albany 15 May 2017, 1 – 4pm
Alexandra 22 May 2017, 9am – 12pm
Ashburton 24 May 2017, 9am – 12pm
Auckland South 22 May 2017, 1 – 4pm
Christchurch 24 May 2017, 2 – 5pm
Dunedin 19 May 2017, 9am – 12pm
Gisborne 17 May 2017, 9am – 12pm
Gore 23 May 2017, 9am – 12pm
Hamilton 23 May 2017, 9am – 12pm
Hokitika 11 May 2017, 2pm - 5pm
Invercargill 23 May 2017, 2 – 5pm
Lower Hutt 5 May 2017, 9am – 12pm
Masterton 2 May 2017, 1.30 - 4.30pm
Napier 16 May 2017, 9am – 12pm
Nelson 4 May 2017, 9am – 12pm
New Plymouth 4 May 2017, 9am – 12pm
Palmerston North 3 May 2017, 8.30 - 11.30am
Taupo 15 May 2017, 1 – 4pm
Tauranga 25 May 2017, 9.30am - 12.30pm
Timaru 25 May 2017, 9am – 12pm
Westport 11 May 2017, 8am - 11am
Whakatane 18 May 2017, 9am – 12pm
Whanganui 3 May 2017, 2 – 5pm
Whangarei 16 May 2017, 9am – 12pm

PRESENTERS

Tony Marshall, Partner, Crowe Horwath

Tony is a Taxation Partner with Crowe Horwath based in Dunedin. With over 16 years' experience in providing specialist taxation and agribusiness advice, Tony is well versed in all areas of taxation and has a particular interest in the rural sector. Tony has presented a number of face-to-face seminars and webinars for TEO, CA ANZ and CCH Business Fitness, including seminar series on rural tax issues, livestock valuation, land transactions and associated persons. Tony is an author of the 2nd Edition of the CCH Tax Guide to Farming, Forestry and Fishing and is the author of 6 chapters of New Zealand Taxation, a tax guide published annually by Thomson Reuters. Tony is also a regular commentator on radio and in print around New Zealand.

Angela Hodges, Associate Partner, Crowe Horwath

Angela is an Associate Partner with Crowe Horwath in the Waikato. She has over 11 years’ experience in providing specialist taxation advice and has extensive experience advising agribusiness clients in regard to structuring, land transactions, cross border investments and GST. Angela is an experienced presenter with TEO Training and CA ANZ.

 
Register Online
Register online now, click here (credit card only)
Training co-ordinators: put your name & email in the order contact field to receive a copy of the tax invoice (includes venue details). If you put the attendees name in this field, it will go to the attendee (even if you pop your email address in this field).
Course Fees

1. Early bird rate $265 if registration and payment received by Monday, 24th April 2017.
2. Regular course fee $295 per person.
3. Register 4 for the price of 3.

 


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