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Income Tax Act 2007

Recharacterisation of certain transactions - Distribution, transmission, and gifts of property - Exceptions for residential land transferred to trustees of certain trusts or other entities

FC 9B: Residential land: certain transferors

You could also call this:

“Rules for some people transferring residential land, ending 1 July 2024”

This section of the law is about residential land and certain people who transfer it. However, this part of the law will no longer be in effect from 1 July 2024. The government has decided to remove this section from the rules.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS694002.

Topics:
Housing and property > Buying and selling homes
Money and consumer rights > Taxes
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FC 9C: Residential land: certain recipients, or

“This section about residential land recipients has been removed from the law”

Part F Recharacterisation of certain transactions
Distribution, transmission, and gifts of property: Exceptions for residential land transferred to trustees of certain trusts or other entities

FC 9BResidential land: certain transferors (Repealed)

    Notes
    • Section FC 9B: repealed, on , by section 127 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).