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Tax - common traps with land transactions

Tax - common traps with land transactions
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Lawyers are the principal advisors in land transactions so being up-to-date with which land transactions will be the subject of income tax is important. The relatively new Brightline test for the sale of residential properties is not necessarily as straight forward in application as its name suggests.

Following on from a session at the Wellington CPD Top-Up Day held in February this year, James will discuss the most common tax traps encountered when dealing with land transactions.

This webinar will deal with the application of the Brightline test in detail as well as the other more established situations where land transactions are taxed. Finally, it will cover tax risks when solicitors act as trustees, issues with the definition of a settlor of a trust and the capital gains tax proposal contained in the Cullen Tax Working Group report of 21 February 2019.

Topics covered will include:

  • The Brightline test for residential land transactions
  • Other situations where land transactions are taxed
  • Tax traps for solicitors accepting roles as a trustee
  • Outline of the capital gains tax proposal.

Learning objectives

After this webinar you will be:

  • Able to apply the Brightline test properly.
  • Able to recognise and advise clients on common tax traps impacting non-residential land transactions.
  • Aware of the risks of taking on a trusteeship.
  • Up-to-date on the capital gains proposal.

Who should attend

All lawyers especially those with clients contemplating land transactions and those who are or are contemplating being a trustee for a client’s trust.

Book / Technical Specs

A background book written by the presenters is available in hard copy, PDF, or both. Please indicate your choice upon registration. 

  • Hard Copy - Your book will be posted to you - no extra charge 
  • PDF - You will be emailed a PDF copy of the book 3 working days before the event - no extra charge 
  • Both Hard Copy & PDF - You will be emailed a PDF copy of the book 3 working days before the event, and posted the hard copy book  - additional $30 charge
For information on what is required to participate in the webinar, click here.


  • James Coleman, Barrister, Terrace Chambers, Wellington

Fee (Incl GST)


Do you want to register more than one person for this course? Click here


  • Webinar - 11.00am - 12.00pm
  • Registration closes - 3.00pm, Friday 5 April 2019

View PDF brochure and registration form here.

Webinar 8 April
I can't attend, but please let me know when the book is available to purchase.


Attendance at the live webinar
  • If you attended the live webinar, you will receive an electronic certificate of attendance as verification for your CPD records.
  • You can view and hear the presentation again, as many times as you wish in your own time for no additional cost.
Registration but non-attendance on the day
  • Under the CPD Scheme only those who attend a live webinar are eligible to claim CPD hours.
  • If you registered but were unable to attend on the day, you can view and hear the archived recording of the presentation.

Cancellation and refund policy

Since the webinar is available to registrants as an archive after the live presentation, there is no cancellation – we just transfer your user status as a registrant from the live presentation to a purchaser of the webinar package of recorded webinar, PowerPoints and booklet.

freephone (within NZ)
0800 333 111


04 472 7837

04 463 2986

DX SP 20202
PO Box 5041
Wellington 6140
New Zealand