IRD have been trawling through property sale information looking for cases where clients have sold property within the bright-line period and then sending out a blanket letter asking for comment. Sometimes the transfer has been due to a change in trustees or perhaps the main home exemption applies.  This IRD activity has generated many queries and highlighted some areas that are unclear.  In this webinar we will discuss the bright-line rules, the various exemptions and other issues such as:

  • Hobby farms
  • The main home exemption for trusts
  • Buying off the plans
  • Situations where a property has been used as the main home and a rental property
  • “Mum and Dad” providing funding and appearing on the title.

The webinar is 1 hour plus a 15 minute Q&A session.

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