How do the bright-line rollover relief provisions apply to transfers of residential land between associated persons?

This “question we’ve been asked” explains how the bright-line test and rollover relief provisions apply to transfers of residential land between associated persons on or after 1 July 2024. It considers the effect of rollover relief and sets out the criteria that need to be met for rollover relief to apply.

If you would like a copy of this in Word, contact us using the feedback button below.