This On Demand was recorded on 21 May 2026.
A zero-rating regime for business-to-business land transactions, in force since 1 April 2011, has fundamentally reshaped GST risk in property transactions. This session takes a practical, end-to-end approach to the regime, guiding practitioners through the key rules, risk areas, and opportunities arising before contract, between exchange and settlement, on settlement, and post settlement.
The session will cover contract drafting and pricing issues under the latest ADLS/TLANZ agreements, changes in GST registration and treatment, nomination and secondhand goods risks, Inland Revenue guidance, and emerging case law.
Viewers will gain the tools to identify issues early, structure transactions effectively, and manage GST exposure with confidence.
