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Articles by Matthew Gilligan

Matthew Gilligan

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One of the questions we get asked most regularly at GRA is whether or not a look-through company (LTC) is the appropriate structure for proposed property investment activity.  Before we touch on our view in relation to this, I want to confirm some basics in..

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Legislation to Tighten Company Regulations

by Matthew Gilligan 12 Mar 13

There is currently legislation before Parliament seeking to tighten up rules around incorporation of companies on the New Zealand Companies Office Register. In particular, there is concern about companies being incorporated with offshore shareholders and directors, and then being used in criminal activities. A large..

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If you have a company that used to be an LAQC before the rule change on 1 April 2011 and you have not previously taken any action in terms of transitioning the company into the new Look Through Company (LTC) regime, you still have one..

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LAQC - Second Window of Opportunity

by Matthew Gilligan 21 May 12

If you have a company that was previously a Loss Attributing Qualifying Company (LAQC) and you did not elect to convert the company into the new Look Through Company (LTC) regime or disband the company into a sole trader or partnership, you now have a..

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Many of our clients come to us because they are not getting advice or they are not satisfied with advice they are receiving from other accountants.  In recent times the tax changes introduced by the National Government regarding property investors have created quite a stir...

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Don't Miss The Boat

by Matthew Gilligan 08 May 11

The 2012 tax year began on 1 April 2011 for most taxpayers and with it new tax rules in relation depreciation on buildings and LAQCs finally came into force.  We have written a number of times on the potential impact these rules may have on you..

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As you will now be well aware, the LAQC / LTC tax changes are fast approaching.  They take effect 1 April 2011. If you have an LAQC and you have not yet discussed with us what course of action to take, you need to contact us..

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GOODBYE LAQC, HELLO LTC

by Matthew Gilligan 18 Oct 10

Since announcing in May that the LAQC regime was going to be the subject of an overhaul, the property investment community has been anxiously awaiting the Government's follow-up to the Issues Paper released at the time.  On Friday 15 October 2010 draft legislation was released. ..

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