Bright-line test proposed changes

Proposed extension to 10 years, excluding new builds, and changes to the treatment of times when the property is not the owner's main home.

This fact sheet summarises changes the Government intends to make to the taxation of residential property.

Once legislation is enacted, more details will be available at
This fact sheet is to inform people making decisions about buying or selling property of the proposed changes and how they might affect them.

Bright-line test proposed changes.pdf


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