Residential Property Tax — How the bright-line rule & interest deductions work 2026 (live webinar)

The bright-line period has been reduced to two years. The rollover relief rules and the main home exemption have been changed.  The specific interest deduction limitation rules have ceased to apply.

The relationship and application of the rollover relief rules, the relationship property rules and the death rules as they relate to residential property and bright-line continue to be difficult to apply.

How do the rules apply now and what do you need to consider?

In this course, we will outline the current rules and provide practical examples of how all the rules apply to those who own residential property, taking into account the common examples.  

We will also cover any recent legislative changes that might arise. 

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

Bright-line Test

• How the updated bright-line test will apply following recent changes
• How the “main home” exemption will apply

Rollover Relief

• To what situations do these apply to under the current bright-line rules.
• Rollover under RPA and death rules and how the rules inter-relate.
• Practical considerations.

Interest deductibility

• With no specific limitation, what limitations need to be considered?

Suited to:

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

Duration: 1.00 CPD hours (approx. 55 mins content + 5 mins Q&A)

PRESENTER

Daniel Gibbons, Partner, Findex/Crowe

Daniel is a Partner for Findex in Queenstown.  Daniel has been with Findex for 18 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.