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The Bright-line Test
19 May 2017

The Bright-line Test In 2015, the government introduced the “bright-line test”, a method which attempts to tighten the property investment rules. Under the bright-line test states (subject to exemptions) any gain from disposing of residential land within two years of acquiring may be taxable. The test only applies to residential...

Flat mate or de facto partner?
30 May 2016

Flat mate or de facto partner? The Property (Relationships) Act 1976 (“The Act”) provides an equal sharing presumption to relationship property for qualifying relationships. Qualifying relationships are marriages, civil unions or de facto relationships that are a minimum of three years in duration. Section 2D of the Act defines...

Property Purchase - Meth testing
30 May 2016

Property Purchase – Meth testing Methamphetamine contamination has been described as being so prevalent that it could be worse than the leaky home crisis that affected New Zealand in the late 1990s and early 2000s. Ministry of Health guidelines do not identify any safe level of methamphetamine contamination, and guidelines around the world...

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