Property Tax Structures

Gilligan Rowe & Associates

Property Tax Structures

One of the most common areas of advice given throughout New Zealand by solicitors and accountants is over the structuring and management of investment property.

There is also differing opinion as to the best structures to utilise when it comes to investment property. This includes the best approach regarding end of year accounting for property investors.

Over the years GRA have become very specialised in property structures and managing property investors' affairs. 

This happened when founding partner, Matthew Gilligan, started the practice and simultaneously became a property investor and property developer.

As a relative newbie to property at the time, Matthew went looking for expert advice in the area. He found the level of advice on structuring property and wealth was not good in New Zealand as a whole.

We have had the same reported to us on many occasions by other investors since Matthew found this to be the case, and it was one of the reasons GRA and Matthew became so focused on providing asset planning advice to property investors. The reality is that it is an area of core need that is not well catered for by many accounting and legal firms.

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New & existing property investors - structure and tax questions frequently asked

  • How should I own my investment property?
  • How do my investment property structures fit into my business structures?
  • Should I use a look-through company, an ordinary company, invest in my personal name, or use a trust?
  • Should I use trusts in my structures?
  • How do I break associated person rules, and buy and hold property without it becoming associated to (and taxable through) association to development or trading property?
  • How do I control the banks, so that they do not get security over all of my assets, and is this possible?
  • How do I keep growing my investing activities safely?

Example structures: Employed Buy and Hold (Excerpt from Trusts & Tax webinar, October 2022)

Example structures: Self Employed Buy and Hold (Excerpt from Trusts & Tax webinar, October 2022)

What property investing strategies should you be considering?

  • Buy and hold investment
  • Property trading, flips etc
  • Development strategies, small and large scale
  • Lease options
  • Rent by the room
  • Land banking
  • Cross border investing - what should I be doing offshore? How does this affect my tax structures?

Whether you are using these strategies or seeking more information about how they could work for you (and how you should structure your tax around these activities), then we are the people you need to talk to.

Here's how we can help you

  • Set up and run accounting structures
  • Develop and implement a property investment strategy
  • Give you the tools to calculate property cash flow before and after tax (hold and trade)
  •  Provide education through our events, webinar recordings and online courses such as Property School and Property Development School.
  • To book a meeting to discuss these services and how GRA can help you, click below.


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Example structure a property investor might use
*Note: You need specialist advice to design the structure that is right for you - everyone's circumstances are different

 




Testimonials
Hi Salesh, I just wanted to send you an email on behalf of GRA to say how fantastic we have found your company to date. As you know, Ben and I joined GRA a couple of months ago and have just found you so amazingly helpful in getting our new property set up correctly and sorted out. We have what I would consider a rather complicated structure as a result and it’s a fantastic feeling to know that we are getting everything done in the best way possible. We have just had approval to put a minor dwelling on the property which will make a massive difference in terms of cash flow and obviously value, something we would never have even thought of without GRA and which we are very excited about. During the buying process we attended a seminar with Matthew and from the outset thought he was fab. We therein signed up for property school and found this nothing short of fantastic. The content was relevant, up to date and comprehensive, but more importantly it was taught in a way that we could actually understand and really get value out of. I wanted to mention also, that everybody GRA have recommended to us has been just so efficient and absolute masters at what they do. A wonderful network of people that we feel very lucky to now be able to call on. From Kris Pederson and Bryan Rist who put our mortgage together to the insurance guys they then referred us to, I’m super impressed. Within GRA, Ellery has probably turned things around for us faster than I’ve ever known before, something which we appreciated so very much when it came to crunch time. She’s always a pleasure to deal with and again, we’re stoked. We’ve just settled on the property today and are about to go and get the keys. I’m pretty pumped and hence this email is probably rather excitable. So, a massive thank you to you Salesh, the partners for such a fabulous 6 weeks at property school and everyone at GRA for their help. May this be the start of our property empire. Thanks again, - A & B - July 2015

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Gilligan Rowe and Associates is a chartered accounting firm specialising in property, asset planning, legal structures, taxation and compliance.

We help new, small and medium property investors become long-term successful investors through our education programmes and property portfolio planning advice. With our deep knowledge and experience, we have assisted hundreds of clients build wealth through property investment.

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