Bright-line Test Update 2026 (live webinar)

Price excludes GST. Broadcast Date: 9 September 2026 (10-11am)

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Product Description

Although the Bright-line rules as amended from July 2024 simplified the application of the rules on the face of it, there continue to be difficulties experienced in working through how the rules apply.

 

In this course, we look at the rules as a whole but will focus on the scenarios that cause issues and where care needs to be taken to not give rise to unintended tax outcomes, particularly where someone has acquired interests in the same land over time.

 

This is an opportunity to come to terms with the rules as they now stand, understand where the issues arise and what to look out for, and consider what options you may have in terms of restructuring ownership of residential land and managing taxation outcomes.

 

Upon satisfactory completion of this activity, you will be able to know/understand:

 

Bright-line Test:

 

  • How the bright-line test applies for properties sold after 1 July 2024.
  • How the main home exemption applies.
  • How the pattern of buying and selling rules apply.
  • The relevance to other land rules.
  • Rollover Relief and the fishhooks with them
    • How these apply including the impact of the latest changes.
    • Practical considerations and options for restructuring.

 

We will also touch on:

 

  • Residential Ring Fencing and MUA Quarantining Rules and their application to a bright-line sale.
  • Holding cost deductibility when the bright-line rules apply.

 

Suited to:

 

The course will be suited to all levels of accountants, corporate professionals, public practice – law and accounting, general business advisors.

 

 

Duration: 1 CPD hour incl. Q&A

 

 

PRESENTER

 

Daniel Gibbons, Partner, Findex/Crowe

 

Daniel is a Partner for Findex in Queenstown. Daniel has been with Findex for over 17 years, where he advises on a wide range of tax matters, including property transactions and property ownership structures, international taxation issues, the tax treatment of investments and providing structuring advice to clients, including assistance for family group restructures. Daniel is recognised as a leader in the taxation treatment of short stay accommodation, providing training to other practitioners.