When does my bright-line period end?
Enter your title registration date and we give the first date a sale agreement is clear of the bright-line test, including the older periods and the anniversary day question.
The 2-year period ends on 11 April 2027. A sale agreement signed on or after 12 April 2027 is clear of the bright-line test.
| Title registration date (bright-line start) | 11 April 2025 |
| End of the 2-year period | 11 April 2027 |
| Clear from | 12 April 2027 |
| Today | Not yet clear: a sale agreement signed today would be inside |
The anniversary day itself, 11 April 2027: IR1229 p39 says a share is “taxable if sold before” the anniversary, which suggests an agreement signed on 11 April 2027 is clear, and our calculator treats it that way. Neither IRD guide says so directly, so to be safe sign on or after 12 April 2027.
Worked example shown. Change any figure to see your own result (needs JavaScript).
Questions people ask
Does the bright-line period start at the purchase agreement or settlement?
For a standard purchase it starts when the title is registered to you, usually settlement. Off the plans, it starts on the purchase agreement date (IR1229 pp7 to 8).
What if I sign exactly on the 2-year anniversary?
IRD’s guides do not say directly. IR1229 p39 says “taxable if sold before” the anniversary, so we treat that day as clear, but to be safe sign the day after.
Does a conditional sale agreement count?
Yes. The end date is the day the sale and purchase agreement becomes binding, even if conditions still need to be met (IR1229 p7).
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