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Always just a phone call away, Julie is very accessible to us."<br id="1436436965"/>Roger Birch - director R G Birch Ltd - Engineers</p> </div> <div class="slide-button dmWidget clearfix" id="1900285154"> <span class="iconBg" id="1975306052"> <span class="icon hasFontIcon icon-star" id="1397134563"></span> </span> <span class="text" id="1561766375">Button</span> </div> </div> </li> <li index="7" layout="bottom" position="right" animation="fadeInUp" show-content="true" color-overlay="true" text-background="true" id="1738157879" class="dmCoverImgContainer"><img dm="true" src="https://lirp.cdn-website.com/4ef403d7/dms3rep/multi/opt/0Y1A0685_gUIkMkRjSL25rOCmFQXt-1200x400-2304w.jpg" irh="53" irw="160" id="1483111540" draggable="false" style="display: none;" dm_changed="true" class="u_1483111540" alt="HOME" onerror="handleImageLoadError(this)" height="405.0" width="1920.0"/> <div class="color-overlay" id="1050786504"></div> <div class="slide-inner fadeInUp animated" id="1506737832"> <div 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height="405.0" width="1920.0"/> <div class="color-overlay" id="1400174730"></div> <div class="slide-inner" id="1197416594"> <div class="text-wrapper" id="1311508347"> <h3 class="slide-title" id="1274079226">Slide title</h3> <div class="slide-text richText" id="1151045888">Write your caption here</div> </div> <div class="slide-button dmWidget clearfix" id="1480828184"> <span class="iconBg" id="1569047866"> <span class="icon hasFontIcon icon-star" id="1782587589"></span> </span> <span class="text" id="1617889980">Button</span> </div> </div> </li> <li layout="center" position="center" animation="fadeInUp" show-content="true" color-overlay="true" text-background="true" id="1151365892"><img dm="true" src="https://lirp.cdn-website.com/4ef403d7/dms3rep/multi/opt/CLASSIC+KITCHENS-001_1-2304w.jpg" id="1558010907" onerror="handleImageLoadError(this)" height="405.0" width="1920.0"/> <div class="color-overlay" id="1749415389"></div> <div class="slide-inner" id="1946458094"> <div class="text-wrapper" id="1545205036"> <h3 class="slide-title" id="1631961266">Slide title</h3> <div class="slide-text richText" id="1560705983">Write your caption here</div> </div> <div class="slide-button dmWidget clearfix" id="1316849825"> <span class="iconBg" id="1713218374"> <span class="icon hasFontIcon icon-star" id="1208944392"></span> </span> <span class="text" id="1189349262">Button</span> </div> </div> </li> </ul> </div> </div> <span id="1038529760"></span> </div> </div> </div> <div class="u_1211100585 dmRespRow fullBleedChanged" style="text-align: center;" id="1211100585"> <div class="dmRespColsWrapper" id="1949425708"> <div class="dmRespCol small-12 medium-12 large-12" id="1215493110"> <h3 class="dmNewParagraph u_1165175336" id="1165175336" style="" data-element-type="paragraph"><font style="color: rgb(255, 255, 255);"><span style="font-weight:400;font-family:Cabin, 'Cabin Fallback';">ABOUT US</span></font></h3></div> </div> </div> <section class="u_1214082201 dmRespRow dmHomeSection4" id="1214082201"> <div class="dmRespColsWrapper" id="1835313459"> <div class="dmRespCol large-6 medium-6 small-12" id="1904985292"> <div class="u_1980565379 dmBlockElement dmFullHomeSectionTxt dmFullHomeSectionRight" id="1980565379"> <div class="dmDefaulDivContent font-size-NaN m-font-size-NaN" id="1954439588" style=""> <div style="">Balanced Accountancy was formed in 2005 by Julie Findlay.  In 2010 Sheryl Stark joined Julie as an administration assistant, then in 2012 Jane Everest came on board as an accountant.  The start of 2018 saw us bid a fond farewell to Sheryl.  In February we welcomed Katie Robertson aboard. </div><div style=""><br/></div><div style="">We are all about 'work-life' balance here.  You may not see us all at the office, all of the time, whether we are following kids sports, walking the dogs, golfing, swimming or biking - however Julie is still contactable most time via mobile or email.</div><div style=""><br/></div><div style="">We offer a local, friendly service - we are a small team, but we are big on experience.</div></div> </div> <a class="dmPageLink dmWidget dmButtonLink dmHomeDefaultBtn displayNone" href="/about" id="1284990083" data-element-type="dPageLinkId"> <span class="iconBg" id="1044297483"> <span class="icon hasFontIcon icon-external-link" id="1967212044"></span> </span> <span class="text" id="1386328613">Read more</span> </a> </div> <div class="dmRespCol large-6 medium-6 small-12" id="1317623294"> <div class="u_1437758670 imageWidget" data-widget-type="image" id="1437758670" data-element-type="image"><img src="https://lirp.cdn-website.com/4ef403d7/dms3rep/multi/opt/372A6666-558w.jpg" id="1051578889" dm_changed="true" class="u_1051578889" data-dm-image-path="https://irp.cdn-website.com/4ef403d7/dms3rep/multi/372A6666.jpg" width="1920" height="1280" alt="HOME" onerror="handleImageLoadError(this)"/></div> <a class="dmPageLink dmWidget dmButtonLink dmHomeDefaultBtn displayNone" href="/about" id="1018440032" data-element-type="dPageLinkId"> <span class="iconBg" id="1010196930"> <span class="icon hasFontIcon icon-external-link" id="1552366236"></span> </span> <span class="text" id="1791326331">Read more</span> </a> </div> </div> </section> <div class="u_1695076988 dmRespRow" style="text-align: center;" id="1695076988"> <div class="dmRespColsWrapper" id="1316230233"> <div class="dmRespCol small-12 medium-12 large-12" id="1169516795"> <h1 class="dmNewParagraph u_1874271511" id="1874271511" style="display: block;" data-element-type="paragraph"><div style="text-align: left;"><span style="font-size:40px;font-family:Cabin, 'Cabin Fallback';">Get Expert Accounting Advice and Support Direct.....</span></div></h1></div> </div> </div> <div class="u_1230731782 dmRespRow" style="text-align: center;" id="1230731782"> <div class="dmRespColsWrapper" id="1281547852"> <div class="dmRespCol small-12 medium-12 large-12" id="1105989193"> <div class="u_1569774490 dmDividerWrapper clearfix" id="1569774490" data-element-type="dDividerId"><hr class="u_1843334393 dmDivider" style="min-height: 2px; border:none; background:grey" id="1843334393"/></div> <span id="1821196775"></span> </div> </div> </div> <section class="u_1006163606 dmRespRow dmHomeSection1 fullBleedChanged" id="1006163606"> <div class="dmRespColsWrapper" id="1025413455"> <div class="u_1109598911 dmRespCol small-12 medium-12 large-12" id="1109598911"> <div class="u_1789973934 dmNewParagraph" id="1789973934"><font style="color: rgb(255, 255, 255);" class="lh-1 size-24"><i>"Start-ups often require new systems to be built from scratch and Julie has supported us throughout with humour, patience, knowledge and input"</i></font><div><font style="color: rgb(255, 255, 255);" class="lh-1 size-16">- Paul Sapsford, CEO – Purepods Ltd</font></div></div></div> </div> </section> <section class="u_1227557075 dmRespRow dmHomeSection4" id="1227557075"> <div class="dmRespColsWrapper" id="1269240490"> <div class="dmRespCol small-12 medium-4 large-4" id="1229162638"> <a class="dmPageLink dmWidget dmButtonLink dmHomeDefaultBtn displayNone" href="/about" id="1937011559" data-element-type="dPageLinkId"> <span class="iconBg" id="1529487161"> <span class="icon hasFontIcon icon-external-link" id="1381454960"></span> </span> <span class="text" id="1551045867">Read more</span> </a> <div class="dmSpacer" id="1180685672" data-element-type="spacer"></div> <div class="u_1192083064 default mainBlog recent_posts" id="1192083064" dmle_extension="internal_blog_list" data-element-type="internal_blog_list" show-images="true" postspadding="5" wr="true" trim-title="false" show-blog-title="true" posts-animation="fadeInUp" text-align="left" icon="true" surround="true" adwords="" list-layout="recent_posts" visible-items="1" visible-post-lines="3" search-tags="" search-term="" more-posts-text="More Posts" header-type="H2" posts-padding="5" posts-per-row="2" show-author="false" text-box-padding="false" show-action-text="true" action-text="Continue reading" skip-post-index="-1" blog-posts-feature-flag="false" data-image-hover-effect="zoomout" show-more-posts-text="true"> <div class="inner "> <div style="-ms-grid-column:1; -ms-grid-row:1" class="postArticle lastArticle"> <div class="inner clearfix wow" style="animation-delay: 200.0ms;"> <a class="blogImgLink" dont-color-link="true" href="/question-of-the-week" data-blog-post-alias="question-of-the-week"> <div class="blogImg" style="background-image: url('https://lirp.cdn-website.com/4ef403d7/dms3rep/multi/opt/Capture-1920w.JPG');"><img src="https://lirp.cdn-website.com/4ef403d7/dms3rep/multi/opt/Capture-1920w.JPG" "="" onerror="handleImageLoadError(this)"/></div> </a> <div class="postText clearfix"> <div class="postTitle"> <h3> <a dont-color-link="true" href="/question-of-the-week" data-blog-post-alias="question-of-the-week">Question of the Week</a> </h3> </div> <div class="authorBar"> <span>By balancedinvercargill@gmail.com</span> <span>•</span> <span>July 10, 2024</span> </div> <div class="postDescription"> <p> <strong>Question</strong> </p> <p>Tony entered into a sale and purchase agreement for a residential property on 15 November 2021. He became the registered owner of the property on 15 December 2021. The residential property is not new build land.</p> <p><br/>Tony purchased this property for long-term investment purposes and rented the property out since settlement date.<br/><br/>In May 2024, Tony decided to sell the property due to the rising interest rates over the years. On 15 June 2024, Tony entered into an unconditional sale and purchase agreement with a purchaser, with the settlement date set as 15 July 2024.<br/><br/>Will the sale of the residential property be subject to the 10-year bright-line test or the new 2-year bright-line test?</p> <p><br/> <strong>Answer</strong> <br/>  </p> <p>The 10-year bright-line test applies to residential land acquired on or after 27 March 2021 and disposed of within 10 years of the bright-line acquisition date (former s CB 6A(1)).</p> <p><br/>The new 2-year bright-line test applies for disposals of land where the bright-line end date is on or after 1 July 2024. A tax liability will arise under the 2-year bright-line test where the person’s bright-line end date is within 2 years of their bright-line start date (s CB 6A(1)). Exceptions such as the main home exclusion may apply.<br/><br/>For the purposes of the 2-year bright-line test, the bright-line start date for a standard purchase of land is the date that the title to the land is registered for the purchaser of the property. The bright-line end date for a standard land transaction is generally the date that a person enters into an agreement for the sale of the property.<br/><br/>For Tony, the bright-line start date is 15 December 2021 which is the date the land transfer was registered with Land Information New Zealand. Tony’s bright-line end date is 15 June 2024, being the date that he entered into an agreement to dispose of the property.<br/><br/>In this case, despite the settlement date of 15 July 2024, the 10-year bright-line test applies to Tony’s disposal as the bright-line end date of 15 June 2024 is before 1 July 2024. The disposal of the land will be subject to tax under the 10-year bright-line test as Tony has disposed of the land within 10 years of the bright-line acquisition date, being 15 December 2021.<br/><br/>For completeness, Tony hasn’t used this property as his main home and therefore the main home exclusion doesn’t apply.</p> <br/> <strong>References</strong> <br/>Income Tax Act 2007, s CB 6A.</div> <div class="readMore"> <a dont-color-link="true" href="/question-of-the-week"></a> </div> </div> </div> </div> </div> <a dont-color-link="true" class="more-posts-text-container dmWidget"> <span class="morePosts text">More Posts</span> </a> <div></div> </div> </div> <div class="u_1511546761 dmRespCol small-12 medium-4 large-4" id="1511546761"> <div class="u_1381422727 imageWidget" data-widget-type="image" id="1381422727" data-element-type="image"><img src="https://lirp.cdn-website.com/4ef403d7/dms3rep/multi/opt/logos-400x150-366w.png" id="1139428939" dm_changed="true" class="u_1139428939" 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