Friday, 5 September 2025
Description
Attend and earn 0.5 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
Chair
James Coleman, Barrister, Capital Chambers
Income Tax and Land Tax: Recent Amendments
Land tax rules in the Income Tax Act 2007 and recent issues, including:
- Recent legislative amendments under the coalition government for residential and commercial land
- Issues arising for farmland sales
- Land banking tax issues
- Structures for land investments
Presented by Simon Akozu, Partner, MinterEllisonRuddWatts, and Phillip Chrisp, Senior Associate, MinterEllisonRuddWatts
Learning Objectives:
- Understand the recent legislative amendments to land tax provisions under the Income Tax Act 2007
- Identify tax implications for residential, commercial, and rural land investments and sales
CRUCIAL PROPERTY TAX REFORMS UNVEILED
*Original Content was created in August 2024
Presenters
James Coleman, Barrister, Capital ChambersJames 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.
Simon Akozu, Partner, MinterEllison RuddWatts
Simon is a tax specialist, focused on mergers and acquisitions (M&A), infrastructure projects, financing arrangements, and crypto assets. Simon has broad experience managing tax projects across a wide range of industries. His clients include leading New Zealand corporates, multinationals, financial institutions, and high net worth individuals. Simon is also working with a range of start-ups in the crypto asset space. Simon has a keen interest in tax policy. He regularly writes and presents on new developments in tax, including the taxation of crypto assets. He is a contributor to Bloomberg Tax and is a co-author of Bloomberg’s New Zealand country guide.
Phillip Chrisp, Senior Associate, MinterEllisonRuddWatts
Phillip is a tax law specialist with broad experience advising on New Zealand tax matters. Phillip has a particular focus on corporate taxation, regularly advising on the tax aspects of business and property transactions. He has four years’ Big Four experience in transfer pricing and has a particular interest in advising clients on structuring, international taxation and financing. He also routinely assists businesses with tax controversies and disputes and obtaining rulings. He also advises on commercial contracts, employment taxation, regulatory tax compliance (including FATCA/CRS) and GST. Phillip’s key clients include a number of New Zealand listed clients and leading businesses, large multinational enterprises, private equity and managed funds, warranty and indemnity insurers, and high net worth individuals. Phillip’s approach is to provide clear, thoughtful and client-focused advice. His ability to put himself in the shoes of clients to understand their objectives and to identify key risks and value drivers to reach commercial outcomes, leads to Phillip establishing enduring relationships with clients and becoming a trusted adviser.
