GST and Agribusiness: Registration Risks and Rewards

Friday, 14 March 2025
Chair

Dene Gavin, Partner, Duncan Cotterill

GST Implications of Being Registered/Not Being Registered When Acquiring and Disposing of Agribusiness Assets

 

  • GST treatment of transactions including land and dwelling/s
  • Benefits and burdens of GST registration for small blocks where liability to register is marginal
  • Risks associated with giving incorrect GST registration warranties on sale of land
  • Overview of recent IRD draft and final guidance regarding GST issues 

Presented by Jo Giboney, Special Counsel, Duncan Cotterill

Description
Attend and earn 1 CPD hour


* 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 

Learning Objectives:
  • Understand the GST implications of acquiring and disposing of agribusiness assets, including land and dwellings
  • Learn how to manage GST registration risks, warranties, and recent IRD guidance impacting agribusiness transactions

Presenters


Jo Giboney, Special Counsel, Duncan Cotterill
Jo specialises in taxation law working with clients in both the private and public sectors. She advises on the New Zealand tax implications of a wide range of matters including business structures, reorganisations, mergers and acquisitions as well as isolated transactions. Working collaboratively with teams across all our firm’s practice areas, Jo ensures material tax risks are identified, and solutions are recommended in a timely and efficient manner. In addition to tax advisory work, she regularly provides input in relation to transaction documentation and drafting, so that outcomes for clients are optimised from a taxation, as well as commercial perspective. Jo provides bespoke advice for transactions, advising on any legal changes likely to impact particular clients. She obtains binding rulings from Inland Revenue to provide certainty for clients in relation to complex or high-value transactions, and represents clients involved in tax investigations and disputes with Inland Revenue.


Dene Gavin, Partner, Duncan Cotterill
Dene specialises in commercial and property law with a particular focus on rural law. regularly advises clients in relation to business purchases, shareholders’ agreements, obtaining leasing matters, banking and finance, drafting and negotiating commercial contracts, restructuring, collaborative agreements and joint ventures. He has experience in a broad range of commercial law matters and has advised clients from a range of industries including construction, tourism, rural, forestry, aquaculture and property.

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GST and Agribusiness: Registration Risks and Rewards

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Single Session
CPD Hours 1
$130.00
On Demand 20250731 20250314

Interactive On Demand

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