Bright-Line Test and RLWT 2024 - 13 June 2024 (On Demand)


New 2-year bright-line test, main home exclusion, and rollover relief.

This webinar examines a number of issues arising under the new 2-year bright-line test, including:

  • When the new 2-year bright-line test will apply
  • How to determine when the bright-line period starts and ends
  • When the new main home exclusion will apply, and
  • When the new rollover relief provisions will apply

This webinar also considers when the RLWT rules apply, including how to determine whether a landowner is an offshore person when the property is owned by a trust.


13 June 2024


You will:

  • Know when the new 2-year bright-line test applies, and when the previous bright-line tests still apply
  • Understand how to determine the date of acquisition of property, and how to calculate the bright-line period
  • Know when the new main home exclusion applies, including when a family home is being constructed on the land
  • Understand when the other exclusions to the bright-line test (including for inherited land) will apply
  • Learn about the new rollover relief rules, and how they apply to transfers to and from trusts and companies
  • 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


Accountants of all levels, property lawyers and conveyancers, 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

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.