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New builds exempt from Interest deductibility & Bright-line Rule

by AlexanderDorrington | Jul 11, 2021 | Blog, Building, General property Law, Sale and Purchase

In March 2021, the Government announced two law changes:   Residential property investors are now prevented from writing off interest as an expense when paying tax; and The bright-line test was extended from five to ten years, so that investors who buy and sell...

New Purchase Price Allocation Rules

by Marina Sardelic | Jul 7, 2021 | Blog, General property Law, Sale and Purchase

The IRD sees consistency as key The historical issue In the past, the IRD had concerns with vendors and purchasers taking differing tax positions on the values allocated to mixed assets in relation to sale and purchase transactions. Especially where Purchase Price...

Buying your first home – FAQs

by Elise Cole | May 24, 2020 | Blog, First time buyers, General property Law, Sale and Purchase

For most people, buying your first home is the single biggest decision they will ever make. It’s no wonder first-home buyers have many questions. Questions are good. You need to be completely comfortable throughout the process. We’ve helped many a nervous...

New restrictions | tenancy termination for residential investment property

by AlexanderDorrington | May 13, 2020 | General property Law, Leasing, Sale and Purchase

New rules for residential tenancies have been introduced as a consequence of the COVID-19 pandemic. These could cause some practical issues, particularly if the owner of a tenanted property is thinking of selling and wants to do so with vacant possession to maximise...

Sale & Purchase agreements – new considerations

by Denise Marsden | May 12, 2020 | Blog, First time buyers, General property Law, Sale and Purchase

We’re all excited to move to level 2 on Thursday. Nobody more so than those in the midst of selling or buying property. To help prepare and manage risk in these uncertain times, we’ve put together some extra clauses to consider including in agreements for...

Kiwisaver – Guide for first home buyers

by Kylee Carbines | Apr 28, 2020 | General property Law, Sale and Purchase

KiwiSaver – First Home Withdrawal Do you qualify? First home buyers may be entitled to apply for a first home withdrawal to purchase their first house.  A first home buyer is an individual who has not owned a house or land before either in New Zealand or...
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