Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
FC 9: Residential land transferred to executor, administrator, or beneficiary on death of person
or “Rules for residential land transfers after someone dies”
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.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: FC 9C: Residential land: certain recipients

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

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FC 9BResidential land: certain transferors (Repealed)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    • Section FC 9B: repealed, on , by section 127 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).