Bright-Line Test and RLWT 2019 - 13 June 2019 (On Demand)


A number of issues have arisen under the bright-line test and the RLWT rules, including when is land subject to the five-year bright-line test, the application of the bright-line test to nominations, whether a change in trustees restarts the bright-line period, the application of the main home exclusion to trusts and determining whether a landowner is an offshore person. This webinar considers these and other issues arising under the bright-line test and the RLWT rules.


You will:

  • Learn about the changes to the bright-line test and when those changes will apply
  • Understand the changes in Inland Revenue’s view on how the bright-line test applies to nominations
  • Know whether a change in trustees restarts the bright-line period
  • Understand how the main home exclusion applies to trusts
  • Learn about when the other exclusions to the bright-line test will apply
  • Understand when the RLWT forms need to be completed
  • Learn when RLWT will apply and how to calculate the amount of RLWT
  • Know when a trust will be treated as an offshore RLWT person


13 June 2019


Junior and intermediate accountants, property lawyers and conveyancers, and others who advise clients on land transactions.


Stephen Tomlinson, Principal, Tomlinson Law

1.5 CPD Hours

  • On Demand Event
    Complete online in your own time (Self-paced)
    • $210.00 excl. GST

Coming Soon

All Coming Soon >>


Our webinars operate on a 'one-connection-one-fee' basis so you can have your whole team participate for one cost effective price and claim CPD points.


All registrants to a live webinar will automatically be sent a recording at the end of that week along with a full transcript of the webinar, regardless of whether you attended or not.

Sole practitioners

A discount on webinars is available for sole practitioners. Please contact us at NZ‑ to confirm eligibility.