Understanding Updated Bright-line Rules and Tax Strategies for Residential Property.

The Bright-line rules as amended from July 2024 have now been in force for a period, following the reintroduction of a bright-line period of two years and a loosening of the rollover relief rules.
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, plus how the rules applied in transition.
This is an opportunity to come to terms with the rules as they now stand, consider the lessons we have learned, and look at what options you may have in terms of restructuring ownership of residential land and managing taxation outcomes.
Main Topics:
Rollover Relief:
Interest Deductibility Limitation, Residential Ring Fencing, and MUA Quarantining Rules:
Holding Cost Deductibility:
Suited To:
The course will be suited to all levels of accountants, corporate professionals, public practice – law and accounting, and general business advisors.

TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.
Partner at 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.