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There is no need to form a company or a trust, as taxpayer can operate a business under his own name as a “sole trader”. However, it is safer to form a company to carry out the business, as company has limited liability. Please seek professional advice if you need more information on rental property and its tax implication.

 

Disclaimer: The following answer necessarily sets out general principles only. The facts of particular cases always need to be considered carefully, and it may be necessary to obtain advice from a tax expert. 

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New Zealand Tax Accountant.