What is the “bright-line” test? An update

June 2021

Sarah Manning

The bright-line test is a rule that taxes gains from the disposal of residential property in New Zealand. As you may be aware the bright-line test was extended earlier this year. While the main rules remain, there are a number of revisions you ... Read more

Bright-Line Test Extension

June 2018

Andrew Logan

The “Bright-Line Test”, or period in which profit made from the sale of residential land is taxable as income, has been extended from two to five years. The five year period applies to properties purchased from 29 March 2018 onwards. The ... Read more