Income Tax and Land Transactions 2024 - 2 May 2024 (On Demand)


The complete guide

This webinar provides a complete overview of when the sale of land is subject to income tax and will keep you up-to-date with recent and proposed changes, case law and IRD policy.

Topics covered include the application of the bright-line test (including proposed changes to the bright-line test and the application of rollover relief), the taxation of dealers, developers, builders and associated persons, the taxation of subdivision and development schemes, and the application of the various exclusions.


2 May 2024


You will:

  • Know when the sale of land will be subject to income tax
  • Learn about proposed changes to the bright-line test, and when rollover relief from the bright-line test will apply
  • Understand when a person will be treated as a “dealer”, “developer” or “builder”, and what income tax implications arise from this
  • Know when subdivisions and other land developments will be subject to income tax, including the income tax treatment of retained land
  • Understand what income tax issues arise when land is transferred between associated persons
  • Learn about the various exclusions that apply, including the main home exclusion to the bright-line test


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


Stephen Tomlinson, Principal, Tomlinson Law.

1.5 CPD Hours

  • On Demand Event
    • $215.00 excl. GST
    Complete online in your own time (Self-paced)
    • $215.00 excl. GST

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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.