Structures Archives - EPSOMTAX.COM - Property Accountants, Auckland

INTEREST RATE CUTS NEW ZEALAND IN NEXT 6 MONTHS

Garreth Collard, Senior Property Accountant — Tue, 06 Oct 2026 18:47:47 +0000

Will interest rates go up or down in New Zealand over the next six months? Eighteen months ago the answer looked simple: rates were falling and everyone expected them to keep falling. That story changed in July 2026, when the Reserve Bank raised the Official Cash Rate for the first time in over two years.…

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BRIGHT-LINE ROLLOVER RELIEF

Garreth Collard, Senior Property Accountant — Sat, 19 Sep 2026 18:11:48 +0000

Bright-line rollover relief (opens in new tab) is one of the most important property tax changes for New Zealand investors, yet it remains widely misunderstood. Many property owners assume they can transfer a rental property into a trust, LTC or company without tax consequences simply because they continue to control the property. Others assume every…

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NEW BUILD VS EXISTING PROPERTY VS LAND & BUILD

Garreth Collard, Senior Property Accountant — Sun, 07 Jun 2026 02:12:42 +0000

New build vs existing property vs land & build: what is the right investment strategy? Property investment decisions rarely come down to a single “right” answer. One of the most common questions we get is whether it’s better to buy an existing property, purchase a new build, or go through the process of buying land…

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FAMILY TRUSTS NZ: BASIC CONCEPTS

Garreth Collard, Senior Property Accountant — Wed, 07 Jan 2026 05:37:08 +0000

Family trusts NZ basic concepts: Family trusts are one of the most commonly used legal structures in New Zealand—but also one of the most misunderstood. Many people hear about trusts from their lawyer or accountant and assume they provide automatic asset protection or tax advantages. Others set them up but don’t fully understand how they work,…

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COMPANY VS SOLE TRADER

Garreth Collard, Senior Property Accountant — Thu, 30 Oct 2025 02:46:37 +0000

Company vs Sole Trader: Which structure is right for your business? When you start a business in New Zealand, one of the first and most important decisions you’ll make is choosing the right structure. The most common options are operating as a Company vs Sole Trader. At first glance, the decision might seem straightforward. But…

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OFFSET LTC PROFITS OR LOSSES AGAINST OTHER RENTALS

Garreth Collard, Senior Property Accountant — Fri, 19 Sep 2025 16:19:07 +0000

Note that you can't offset any losses against income from other sources e.g. wages, like you used to in the good old days. That is what the concept of "ring-fencing of losses" means. The losses are "ring-fenced" so that they only apply to residential rental property.

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INVESTMENT PROPERTY AND LTCs: A GOOD MATCH?

Garreth Collard, Senior Property Accountant — Sun, 07 Sep 2025 04:17:52 +0000

Investment property and LTCs: A good match? (Or as Shakespeare might have said “To LTC or not to LTC: that is the question(opens in new tab).”) For many years, property investors across New Zealand embraced Look-Through Companies (LTCs) as the structure of choice for holding rental properties. Accountants, lawyers, mortgage advisers, and investors…

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FAMILY TRUST ACCOUNTING – WHAT DO I NEED TO DO?

Garreth Collard, Senior Property Accountant — Wed, 20 Aug 2025 03:50:12 +0000

Family trust accounting – what do I need to do? This could quite possibly be a question which you have never thought much about before. But given the trust tax law changes – including tax rate increases – of recent years, it may now be on your radar. In fact, it should be on your…

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BEST OWNERSHIP STRUCTURES FOR INVESTMENT PROPERTY

Garreth Collard, Senior Property Accountant — Wed, 06 Aug 2025 18:46:21 +0000

9 times out of 10 an LTC is the best structure for owning a rental property: "You have the benefit of limited liability, a legal structure that is clearly a separate entity yet under your control, and yet it is treated at tax time like a partnership: the best of both worlds."'

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CHANGING SHARES IN LTCS: CONSIDERATIONS

Garreth Collard, Senior Property Accountant — Thu, 29 May 2025 01:57:06 +0000

Let's say that the company owes the shareholders $150,000. This is tracked in the Shareholders Current Account, and is a liability (debt) of the LTC...

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