LTC Archives - EPSOMTAX.COM - Property Accountants, Auckland https://www.epsomtax.com/tag/ltc/ Investment property tax accountants Fri, 23 Oct 2026 02:28:21 +0000 en-NZ hourly 1 https://www.epsomtax.com/wp-content/uploads/2021/11/cropped-fav2-32x32.gif LTC Archives - EPSOMTAX.COM - Property Accountants, Auckland https://www.epsomtax.com/tag/ltc/ 32 32 CAN MY LTC BUY ME A COMPANY CAR? WILL I HAVE TO PAY FBT? https://www.epsomtax.com/can-my-ltc-buy-me-a-company-car-will-i-have-to-pay-fbt/ Wed, 20 May 2026 03:30:00 +0000 http://epsomtax.wpenginepowered.com/?p=416 CAN MY LTC BUY ME A COMPANY CAR? WILL I HAVE TO PAY FBT? es.  However, note that Fringe Benefit Tax (FBT) may apply, depending on the situation.

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]]> OFFSET LTC PROFITS OR LOSSES AGAINST OTHER RENTALS https://www.epsomtax.com/offset-ltc-profits-losses-against-other-rentals/ Fri, 19 Sep 2025 16:19:07 +0000 http://epsomtax.wpenginepowered.com/?p=784 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? https://www.epsomtax.com/to-ltc-or-not-to-ltc-that-is-the-question/ Sun, 07 Sep 2025 04:17:52 +0000 http://epsomtax.wpenginepowered.com/?p=462     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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]]> BEST OWNERSHIP STRUCTURES FOR INVESTMENT PROPERTY https://www.epsomtax.com/best-ownership-structures-for-investment-property/ Wed, 06 Aug 2025 18:46:21 +0000 http://epsomtax.wpenginepowered.com/?p=235 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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]]> ARE RENTAL LOSSES NZ TAX-DEDUCTIBLE IN AUSTRALIA? https://www.epsomtax.com/are-rental-losses-nz-tax-deductible-australia/ Mon, 07 Jul 2025 03:15:31 +0000 http://epsomtax.wpenginepowered.com/?p=400 does the ATO allow losses from rental property in New Zealand owned by a New Zealand LTC to be offset against personal waged income earned in Australia?

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]]> CHANGING SHARES IN LTCS: CONSIDERATIONS https://www.epsomtax.com/changing-shares-in-ltcs-considerations/ Thu, 29 May 2025 01:57:06 +0000 http://epsomtax.wpenginepowered.com/?p=704 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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]]> IF I SELL THE FAMILY HOME TO AN LTC IS THE INTEREST TAX-DEDUCTIBLE? https://www.epsomtax.com/if-i-sell-the-family-home-to-an-ltc-is-the-interest-tax-deductible/ Fri, 07 Mar 2025 02:51:14 +0000 http://epsomtax.wpenginepowered.com/?p=381 Under present rules i.e. pre 1 July 2024, unless the house is rented to an approved community housing provider or is a "new build", there is no interest deductibility

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]]> TRUST VS PARTNERSHIP VS COMPANY VS LTC FOR RENTAL PROPERTY https://www.epsomtax.com/trust-vs-partnership-vs-company-vs-ltc-for-rental-property/ Thu, 30 Jan 2025 20:12:00 +0000 https://epsomtax.wpenginepowered.com/?p=1271 Note also that in the case of rental property owned by individuals, income or loss can only be unevenly distributed if this is what is on the title.

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]]> CLOSING A COMPANY IN NEW ZEALAND https://www.epsomtax.com/closing-a-company-in-new-zealand/ Mon, 06 Jan 2025 20:25:08 +0000 https://www.epsomtax.com/?p=1811 Closing a company in New Zealand is a process that involves careful planning, legal compliance, and coordination with government authorities. Whether your decision to close stems from completing the company’s purpose, financial difficulties, or a strategic shift, understanding the necessary steps is crucial. This guide – updated in October 2026 – provides a detailed roadmap…

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]]> ARE TAX BENEFITS A GOOD REASON TO CHANGE COMPANY SHAREHOLDINGS? https://www.epsomtax.com/are-tax-benefits-a-good-reason-to-change-company-shareholdings/ Fri, 20 Dec 2024 01:59:25 +0000 http://epsomtax.wpenginepowered.com/?p=707 Previously you both earned about the same, but now there is a child in the mix, and one of you is working less as a result, and earning less as a result.

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