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 and is the Leader of QCL’s large and award winning Property Team. Tina is also Co-Convenor of The Law Association (previously ADLS) Property Law Committee and member of The Law Association Property Disputes Committee. Tina mainly practises in property, construction and litigation. She has deep and wide experience in virtually all aspects of property law and property development and has been involved in some of New Zealand’s largest property projects. Tina has also developed expertise in construction issues and has presented papers at many New Zealand law seminars on property and construction law. She contributes regularly to the Builders & Contractors Magazine. Tina also speaks fluent Korean. Being client-centric Tina has also taken on numerous employment cases (both employer and employee) and the consequent mediation and settlements. Tina regularly appears in Tribunals and Courts. Clients love working with Tina as she is an excellent communicator, works very efficiently and keeps clients fully informed.
