Tuesday, 3 March 2026
Chair
Tina Hwang, Director, Queen City Law
Tax Issues in Commercial Leasing
- Tax treatment of tenant incentives
- Exit considerations: make good, surrender fees, exit inducements
- Tenant v landlord improvements and depreciation
- Removal of building depreciation
- Investment boost
- Deductibility of property outgoings such as rates, insurance, and maintenance
- Emerging tax credits and deductions for sustainable building upgrades
- GST considerations
- NZ CGT: crystal ball gazing
Presented by Fiona Roydhouse, Associate Director, Corporate Tax, EY
Learning Objectives:
- Identify key tax issues affecting landlords and tenants in commercial leasing arrangements, including incentives, depreciation and outgoings
- Understand GST implications and emerging tax developments impacting commercial property transactions and sustainable building investments
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
Presenters

Fiona Roydhouse, Associate Director, Corporate Tax, EY
Fiona is an associate director in the tax team at EY specialising in the property sector. Fiona has over 12 years’ experience work in tax working in both New Zealand and the UK during this time. Mostly recently in New Zealand, Fiona has worked with a range of listed and unlisted property funds, as well as private businesses and individuals on all tax matters including large transactions, property acquisitions, lease negotiations and general matters including compliance.

Tina Hwang, Director, Queen City Law
Tina Hwang is a Director at Queen City Law, where she leads the firm’s Property & Disputes Team. A former Convenor of The Law Association of New Zealand’s Property Law Committee, she continues to serve on its Property Law, Property Disputes and Civil Litigation Committees. Tina’s practice spans property, construction and litigation, supported by broad commercial and employment law experience. She regularly advises on some of New Zealand’s largest property development projects, combining transactional expertise with practical insight into disputes that can arise throughout a project’s lifecycle. Her construction practice encompasses both front-end contract advice and back-end dispute resolution, including adjudication, arbitration and litigation. Clients value her pragmatic, commercially focused approach and commitment to finding practical solutions that resolve disputes promptly and cost-effectively wherever possible. An experienced advocate, Tina regularly represents clients in the High Court and before other courts, tribunals, and authorities. She has acted in proceedings at all levels of the New Zealand courts, including matters before the Court of Appeal and Supreme Court. She is also regularly appointed as an independent expert to determine property and commercial disputes. Tina brings a pragmatic, commercially focused approach to both contentious and transactional matters. Her work ranges from complex property, construction, and commercial disputes to employment matters for employers and employees, helping clients navigate negotiation, mediation and litigation. A frequent conference chair and presenter, Tina speaks on property, construction, contract, and employment issues. She is a regular contributor to Builders & Contractors magazine and is frequently invited to address banks, real estate professionals and industry groups.