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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)


Last updated: 11 Jul 2023
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