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Category BRIGHT LINE TEST - Index of the New Zealand
Tax Information Bulletin.

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Wed 15 May 12:04 PM

Stats: Volumes: 8, Issues: 76, Articles: 1421  


BRIGHT LINE TEST

Volume Issue ID Title
32 04077 BRIGHT-LINE MAIN HOME EXCLUSION

31 09015 QB 19/13: Income tax – when does the business premises exclusion to the bright-line test apply?

31 08018 Ring-fencing of residential property deductions - Income residential property deductions can be used against

31 08017 Ring-fencing of residential property deductions - Property excluded from the rules

31 08016 Ring-fencing of residential property deductions - Property subject to the rules

31 04047 Remedial items - BRIGHT-LINE TEST FOR RESIDENTIAL LAND

31 02004 Court of Appeal confirms decision to assess taxpayer as liable for New Zealand income tax on the basis he has a permanent place of abode in New Zealand

31 01006 QB 18/17: Income tax - bright-line test - farmland and main home exclusions - sale of lifestyle blocks

31 01005 QB 18/16: Income tax - bright line test - main home exclusion - sale of subdivided section

29 04040 QB 17/02: Income tax - date of acquisition of land, and start date for 2-year bright-line test

29 04028 Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Bright-line

28 09002 QB 16/07: Income tax - land sale rules - main home and residential exclusions - regular pattern of acquiring and disposing, or building and disposing

28 08003 INCOME TAX - LAND ACQUIRED FOR A PURPOSE OR WITH AN INTENTION OF DISPOSAL

28 06016 REMEDIAL MATTERS - SETTLEMENT OF RELATIONSHIP PROPERTY

28 06015 REMEDIAL MATTERS - LAND PROVISIONS

28 06005 TAXATION (RESIDENTIAL LAND WITHHOLDING TAX, GST ON ONLINE SERVICES, AND STUDENT LOANS) ACT 2016 - RESIDENTIAL LAND WITHHOLDING TAX

28 01018 TAXATION (BRIGHT-LINE TEST FOR RESIDENTIAL LAND) ACT 2015

27 10012 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - Transfers from executors





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