Bright-line property and rollover relief information update

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11 July 2023

More details about the changes to the bright-line property rule and rollover relief are now available.

We’ve updated the Bright-line property tax guide - IR1227 and developed 2 new guided help tools to assist with working out if rollover relief applies in the following situations:

transfers of residential land for family trusts
transfers of Māori residential land to or from trusts.

These resources give guidance about recent changes to the tax laws that came into effect from 1 April 2022.

Transfers of residential land for family trusts

Te Ture Whenua Māori Act 1993 rollover relief

The brightline property rule (Brightline property tax - IR1227)

Bright-line property and rollover relief information update

Subjects

Roles