If a company sells a capital asset (e.g. commercial land) and derives a non-taxable capital gain, it’s reasonable to expect the shareholders to want access to the cash. However, the problem often arises that in order for a capital gain to be distributed tax-free, the company needs to be wound up. This is a result […]
The depreciation rate for non-residential buildings has been reduced to 0%, effective from the 2024 / 25 income year. However, commercial fit-out remains depreciable. This makes the distinction between the two important because it is the difference between not being able to deduct any depreciation at all versus being able to claim a good proportion
The depreciable asset Read More »
For businesses that trade through a company, circumstances might arise in which the shareholders consider selling a minority stake in the company to a key employee or group of employees. This could be to ensure that key talent is ‘locked in’ for the long term, as a means of succession if the existing shareholders are
Employee Share Schemes Read More »
Given the outcome of the general election, we expect to see legislation that will make the following tax changes. The ability to claim interest deductions on debt relating to some residential rental properties acquired before 27 March 2021 will be progressively phased out. National’s tax policy promises to retain a 50% allowable deduction in the
Snippets: National’s tax policies – property Read More »
When the top personal tax rate for individuals increased to 39% from 1 April 2021, it was not surprising to see an increase in the number and quantum of dividends declared by companies (owned by individuals) in the lead up to the change. With the anticipated increase in the Trust tax rate from 33% to
Dividends – get the basics right Read More »
Despite recent reductions in property prices, there is little doubt that the passion New Zealanders have for investing in residential property will survive. However, the tax treatment of residential rental investments has increasingly become a tangled web of complexity due to changes in legislation over the past few years. It used to be that ‘mum
Residential property – A class of its own Read More »
Maat Consulting is pleased to advise that they are preparing a Product Disclosure Statement to raise equity for the purchase of a commercial office / retail property located at 306 Cameron Road, Tauranga. Key elements of this investment opportunity include: The offer will be made as an Equity Investment, whereby shareholders have the right to
New Equity Investment Opportunity Read More »
Investment Options Where does an investor invest to attain their investment goals? Perhaps in the share market and accept its volatility. Or the bond market and be exposed to the complexities of the different types of bonds available. Or place funds on deposit at the Bank and accept the current low interest rates. Or dabble
Investing in Commercial Property – the Maat Way Read More »
On behalf of Maat Group, an opportunity exists for you to invest in the below Commercial Property Syndication. Fred Thomas Property Investments Ltd Projected Return 8.10% p.a., payable monthly Minimum Share Parcels $50,000 Applications Close: 13 September 2017 If you would like more information, please contact Mark on 06 278 4169 to discuss or call
Investment Opportunity – Fred Thomas Drive, Takapuna Read More »
