Master the tax considerations needed to enable you to give suitable advice to your business and commercial clients. Gain clarity of tax structuring and compliance concerns including the tax consequences of different corporate structures, closely held companies, employment settlement agreements and the criminal implications of certain tax actions. Take a deep dive into tax related considerations of debt issuances, remissions, assignments and restructures. Gain an understanding of residency rules and IRD registration. Expert guidance from top professionals that every solicitor advising business and commercial entities requires.
Description
Attend and earn 2 CPD hours
* This interactive online recording includes questions and quizzes requiring critical thinking about the topics, so you have no annual limits to the number of points/hours you can claim with this format of learning. Please verify with your CPD rules
Tax Compliance Issues for Small Businesses
- Different ways of deriving money from corporate structures, and tax consequences
- Issues around loans to/from closely-held companies, “deemed dividends”
- Tax issues in employment settlements
- Criminal consequences for non-payment of PAYE
Presented by Mike Lennard, Barrister, Stout Street Chambers
Tax-Related Considerations of Debt Issuances, Remissions, Assignments, and Restructures
- Non-resident withholding tax (NRWT) and non-resident financial arrangement income (NRFAI): What is it and when does it apply?
- Approved Issuer Levy (AIL) regime: recent legislative changes and its application to debt issuances
- RWT on loan agreements: When does it apply, and when does it not apply?
- Tax issues with shareholder current accounts and how they are treated on the sale of businesses or shares
- Considerations around debt forgiveness in a corporate context: When is it appropriate and when is it not?
Presented by David Johnston, Partner, DLA Piper
Learning Objectives:
- Master tax considerations on debt issuance, remission, forgiveness and RWT application
- Learn to tax consequences of business structures, deemed dividends and employment settlements
- Gain clarity on company residency rules, permanent establishments and IRD registration processes
Chair:
James Coleman, Barrister, Capital Chambers
Presenters
James Coleman, Barrister, Capital Chambers
James is a specialist tax barrister practicing in Wellington. He has over 20 year experience in tax litigation and has appeared many times in the Privy Council, Supreme Court and Court of Appeal. He is the author of tax avoidance law in New Zealand and teaches a unit at the University of Auckland taxation master's programme.
Mike Lennard, Barrister, Stout Street Chambers
Mike is a litigation lawyer, specialising in tax and civil cases. His career to date has involved eight years’ practice as a Crown prosecutor and civil litigation lawyer, then eight years as head of litigation for Inland Revenue, and practice at the independent bar since June 2004. Mike’s practice includes intellectual property, competition law, professional negligence, constructive trust and relationship property litigation. He has a particular interest in financial regulatory and criminal issues, including cases under the Criminal Proceeds (Recovery) Act 2009, money laundering and administration of the AML/CFT legislation.
David Johnston, Partner, DLA Piper
David has over 22 years of tax experience and leads DLA Piper's New Zealand tax team. David's particular areas of expertise include providing tax advice on M&A transactions, restructurings, inbound and outbound investment and tax disputes with the Inland Revenue. David is ranked as a leading individual in Legal 500, ranked in International Tax Review (ITR) and ranked by Chambers Asia-Pacific 2025. David has broad industry exposure and provides tax advice to clients in a number of different sectors, including banking, asset management, insurance and technology. David is also a member of the Law Society Tax Committee and the Financial Services Council (FSC) Tax Committee.
