Structures Archives

RENTAL PROPERTY ACCOUNTANT AUCKLAND

By Garreth Collard, Senior Property Accountant | December 20, 2023

What may have been applicable last year could be completely different today. For landlords, staying abreast of these changes is not just advisable—it’s essential.

BEST RENTAL PROPERTY OWNERSHIP STRUCTURE

By Garreth Collard, Senior Property Accountant | November 7, 2023

Pop-art style illustration of a woman thinking, with a thought bubble reading "Sole Trader? Trust? Joint Venture?" against a city skyline of houses and buildings, captioned "Rental Property Puzzle."

Many clients ask us “what’s the best structure for my investment property?” We set out here to outline some of the pros and cons.

TRUST VS LTC FOR RESIDENTIAL INVESTMENT PROPERTY

By Garreth Collard, Senior Property Accountant | October 30, 2023

Trust vs LTC for residential investment property – which is better?

Well, it depends if the property is negatively or positively geared, i.e., does it make a loss or a profit.

GETTING STARTED IN INVESTMENT PROPERTY

By Garreth Collard, Senior Property Accountant | October 20, 2023

Oftentimes, an LTC is the best way to go. However, there are other factors to consider: Are you single or with a partner? If you have a partner, are you both in the same tax brackets?

COMPANIES OFFICE RETURN NZ? NZCO?

By Garreth Collard, Senior Property Accountant | March 7, 2023

Illustration of company records and regulatory documents used when preparing a New Zealand company annual return with the Companies Office.

Companies Office return NZ? NZCO? What’s that? These are two of the most common questions we get from new company directors. It’s not a tax return, and confusing the two can lead to a company being struck off the register. 30-Second Read NZCO is short for the New Zealand Companies Office, part of MBIE (the…

HOW DO YOU MAKE A COMPANY INTO A LTC?

By Garreth Collard, Senior Property Accountant | February 28, 2023

Illustration showing a property held in a New Zealand Look-Through Company (LTC), commonly used by property investors for tax transparency.

How do you make a company into a LTC (Look-Through Company)? It’s a genuinely straightforward process once the company itself exists. This guide walks through the actual election specifically. If you’re starting from scratch and need the full journey — from forming the company through to ongoing compliance — see our complete guide to how…

LTCS VS QCS AND LAQCS

By Garreth Collard, Senior Property Accountant | June 7, 2018

a man in NZ is thinking about which structure to use for his rental property, perhaps an LTC

LTCS VS QCS AND LAQCS. Unlike the LAQC rules, shareholders of an LTC are liable for tax upon the company’s profit, as well as being able to offset the company’s losses against their other income.

WHICH OWNERSHIP STRUCTURE SHOULD I USE FOR MY RENTAL PROPERTY? [VIDEO]

By Garreth Collard, Senior Property Accountant | May 5, 2014

If you’ve got 5 minutes, make yourself a hot cuppa and enjoy this video presentation by Garreth Collard, Principal of EpsomTax.com in which he addresses APIA members on the pros and cons of the most common Rental Ownership Structures. Click here for a copy of the handout being used at the presentation. ”You mentioned of transferring the share…