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QB 25/14
Issued
09 May 2025

When does the business premises exclusion to the bright-line test apply?

This question we’ve been asked explains the business premises exclusion that applies for the purposes of the bright-line test.  It will be of interest to anyone selling their business premises on what might be residential land.  It replaces (for disposals on or after 1 July 2024) QB 19/13: Income tax – When does the business premises exclusion to the bright-line test apply?

Income Tax Act 2007 – ss CB 6A and YA 1