Please note this webinar has been delayed by one week. It will now occur on 11 April 2024.

The Bright-line rules have gone through yet another round of remedial changes and adjustments as a result of the recent change in government.

In this course, we will look at the rules as a whole and consider the impact of the recent changes on how the rules can be applied.

This is an opportunity to come to terms with the rules as they now stand, consider the lessons we have learned, and to look at 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 will apply, including:
  ~ Properties sold before 1 July 2024
  ~ Properties sold after 1 July 2024
• How “New builds” will be treated
• The application of the main home exemption
• Considerations for property owners with a history of buying and selling.

Rollover Relief

• How these apply including the impact of recent changes.
• Practical considerations and options for restructuring.

1.25 CPD hours

Suited to …

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

PRESENTER

Daniel Gibbons, Partner, Findex/Crowe
Daniel is a Partner for Findex in Queenstown. Daniel has been with Findex for 16 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.