Look-through company (LTC)
An LTC is a New Zealand company structure whose income and losses pass directly through to its shareholders' personal tax returns, combining a company's legal separation with personal tax treatment.
LTCs are a common ownership structure for NZ rentals: the company owns the property, but profits and losses are taxed in the shareholders' hands in proportion to their shareholding. Whether an LTC, trust, partnership, or personal ownership suits you depends on your income split, asset-protection needs, and exit plans — structure advice from a property accountant is money well spent before you buy, not after.
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