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 and leads the firm’s Property & Disputes Team. She is also the Convenor of The Law Association of New Zealand Property Law Committee and serves on both the Property Disputes Committee and the Civil Litigation Committee. Tina’s practice spans property, construction, and litigation, underpinned by broad experience across commercial, employment, and general practice matters. She regularly advises on some of New Zealand’s largest property development projects and has developed strong expertise in construction law, frequently chairing and presenting at conferences, seminars, and webinars on construction, property, contract, and employment issues. She is also frequently appointed expert to make expert determinations on property and commercial disputes. She is a regular contributor to the Builders & Contractors magazine and is often invited to speak to banks, real estate professionals, and industry groups. Client-focused and pragmatic, Tina also acts in employment law disputes for both employers and employees, guiding clients through mediations and settlements with efficiency and care. Tina appears regularly in tribunals, authorities, and all levels of court. Her advocacy includes notable successes ranging from complex commercial disputes to saving dogs from destruction orders, with cases reaching the Court of Appeal and Supreme Court.
