The Law Association of New Zealand



GST Zero Ratings for Transactions including Land

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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 second hand goods risks, Inland Revenue guidance, and emerging case law. 

Participants will gain the tools to identify issues early, structure transactions effectively, and manage GST exposure with confidence.

Learning Outcomes

  • Key principles emerging from the case law.
  • Understand when GST zero rating applies to land transactions.
  • Advice on effective GST related contract drafting and pricing.
  • Manage GST issues arising between contract, settlement, and post settlement.
  • Understanding and using the GST clauses in the latest ADLS agreements.

Who Should Attend?

This session is ideal for property lawyers, legal executives, and civil litigators involved in property matters.

Presenter

Riaan Geldenhuys | Barrister at Riaan Geldenhuys


Riaan Geldenhuys

Riaan is a barrister and advises a number of high-profile companies, individuals, accounting and law firms on income tax, GST and Customs issues.

Before joining the bar, Riaan was a tax dispute specialist for PwC, and worked in senior roles in Inland Revenue. 

Prior to immigrating from South Africa, Riaan practised as a solicitor and was a litigation partner from 1999. 

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Details

Pricing Details

Ticket Price

Member: $120 plus GST
Non-Member: $170 plus GST




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Registration

Registration Close Date

21/05/2026
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