Te mahi a ngā tātaitai, me ia whakamātautau
Ngā ture i te raupapa e whakamahia ai e mātou, te kaute i ngā rā me ngā rā maramataka, me ia keehi whakamātautau me tōna otinga mai i tēnei hanganga.
I tirohia ngā ture i te 10 November 2026.
Te raupapa e whakamahia ai e mātou ngā ture
- Ka whakawāteatia i te tuatahi ngā rawa tuku iho, te whenua pāmu, ngā wāhi pakihi me ngā hokonga nā ngā āhuarangi kino o 2023 (IR1229 pp2, 24 ki 28).
- Mā te rā o te kirimana hoko atu e kōwhiri ngā ture: i te 1 Hōngongoi 2024, i muri mai rānei, ko te whakamātautau 2 tau; i mua atu, ko te wā i whakaritea e te rā o te kirimana hoko mai (IR1229 p6, IR1227 p6).
- Ka rere te wā mai i te rā rēhita taitara (title registration) (ko te rā o te kirimana hoko mai mō ngā hokonga i runga i ngā mahere, off the plans) ki te rā o te kirimana hoko atu. Kei roto te hokonga mēnā kei mua te kirimana hoko atu i te huritau.
- Mēnā ko tō kāinga matua tēnei, ka whakamātauria e mātou te rahi o te whenua me ngā rā, kāore e kaute i te hanganga, ā, ka whakamahia ngā tepe. Mō ngā hokonga tawhito o ngā rawa i whiwhi i te 27 Poutūterangi 2021, i muri mai rānei, ka wehewehea ā-wāhanga (apportion) pērā i tā IR1227 e whakaatu ana.
- Ko te hua te utu hoko atu tango te utu hoko mai, ngā utu hoko mai, ngā whakapainga haupū rawa, ngā utu hoko atu me ngā utu pupuri ka tāuruhia e koe, whakareatia ki tō wāhanga o te mana pupuri (ownership share).
- Ko te tāke te rerekētanga i waenga i te tāke moni whiwhi mō ō ētahi atu moni whiwhi me te hua, me te tāke moni whiwhi mō ō ētahi atu moni whiwhi anake, mō te tau tāke o te whakatau, mā ngā kaupae kua whakamātauria e IRD e tiritiria ana me Tax Calculator NZ.
Te kaute i ngā rā me ngā rā maramataka
Ka kaute mātou i ngā rā me te whakauru i te rā tuatahi me te rā whakamutunga, e hāngai ana ki te nuinga o ngā tauira a IRD (Ari 590 rā, Amelia 272, Zoe 1,096). Ka kaute te tauira a Mel o IRD i te kotahi rā iti iho; kāore e huri te otinga o tētahi tauira. Ka whakahaerehia ngā rā hei rā maramataka i UTC, nō reira kāore rawa ngā otinga e whakawhirinaki ki tō rohe wā. Ko tētahi rā tīmata 29 Huitanguru ka tae ki tōna huritau i te 1 Poutūterangi i tētahi tau kāore he 29 Huitanguru (tā mātou whakapae).
Te rā huritau
Kāore tētahi aratohu a IRD e kī ana ka ahatia tētahi kirimana hoko atu i hainatia i te huritau tonu o te rā tīmata. E ai ki IR1229 p39, “ka tākehia mēnā ka hokona i mua” i te huritau (“taxable if sold before”), nō reira ka kīia e mātou kei waho te huritau i te wā, ka tohua i te otinga, ā, ka tūtohu kia haina i te rā kotahi i muri mai kia haumaru.
Ngā mea kāore e whakatauirahia e ngā tātaitai
- Ētahi atu rā tīmata rerekē (whenua kua wehewehea, kua wāwāhia rānei, rīhi mau tonu, māngai (nominees), panonitanga kaitiaki, whenua i tāwāhi): tāurua te rā tīmata e hoatu ana e IR1229 p8 mō tō āhuatanga.
- He kāinga matua rerekē mō ia rangatira ngātahi, me ngā ture tarahiti mō ngā kāinga matua.
- Ko te whakamātautau whare hou e tika ana tonu (ngā rā o te tiwhikete tautuku waehere, code compliance certificate): mā koe e kī mai mēnā ka pā. He mea nui anake mō ngā hokonga i mua i te 1 Hōngongoi 2024.
- Te whakahokinga heke uara (depreciation recovery), te tāke pupuri whenua noho (residential land withholding tax), GST, me ngā reiti tāke mō ngā kamupene me ngā tarahiti: ka whakamahia e mātou ngā reiti takitahi.
- Ko te whakamātautau whakaaro (intention test), ngā ture kaihokohoko, ngā hea, FIF me ngā rawa matihiko ka hipokina e te kaitirotiro hei otinga pea, kāore i tātaihia.
Ia whakamātautau, ka whakahaerehia i te wā hanga
28 o ngā keehi ture o nāianei e 28 ka paahi (127 ngā arowhai), mai i ngā tauira tātai a IRD i IR1229 me IR1227. Tēnei hanganga: 10 November 2026. Mēnā ka hinga tētahi keehi, kāore te pae e hangaia.
| Keehi | Mātāpuna | Ngā arowhai | Otinga |
|---|---|---|---|
TC01_mia_two_year_switch | IR1229 p7 (Mia) | 3 | Paahi |
TC02_marie_dates | IR1229 p7 (Marie) | 6 | Paahi |
TC03_bob_subdivided | IR1229 p9 (Bob) | 4 | Paahi |
TC04_denise_off_the_plans | IR1229 p11 (Denise) | 3 | Paahi |
TC05_kelly_perpetual_lease | IR1229 p12 (Kelly) | 2 | Paahi |
TC06_helen_gift | IR1229 p14 (Helen) | 4 | Paahi |
TC07_mel_main_home_applies | IR1229 p17 (Mel) | 7 | Paahi |
TC08_ari_main_home_fails | IR1229 p18 (Ari) | 5 | Paahi |
TC09_kate_short_rental | IR1229 p17 (Kate) | 3 | Paahi |
TC10_amelia_construction_ignored | IR1229 p23 (Amelia) | 7 | Paahi |
TC11_mele_area_test | IR1229 p16 (Mele) | 3 | Paahi |
TC12_pinky_shop_with_living | IR1229 p16 (Pinky) | 3 | Paahi |
TC13_emma_twice_in_two_years | IR1229 p20 (Emma) | 4 | Paahi |
TC14_josh_off_plan_new_build | IR1229 p22 (Josh) | 3 | Paahi |
TC15_debbie_mike_holding_costs_2yr | IR1229 pp43 to 44 (Debbie and Mike); net profit derived, IRD lists components only | 6 | Paahi |
TC16_zac_ring_fenced_loss | IR1229 p47 (Zac); tax figure derived from IRD_TAX_RATES | 5 | Paahi |
TC17_kai_anji_parent_child_rollover | IR1229 p32 (Kai and Anji) | 5 | Paahi |
TC18_isla_heidi_ezra | IR1229 p32 (Isla, Heidi and Ezra) | 6 | Paahi |
TC19_alex_karen_relationship_property | IR1229 p29 (Alex and Karen) | 5 | Paahi |
TC20_hina_coowner_share | IR1229 p39 (Hina and Andy) | 4 | Paahi |
TC21_omar_inherited | IR1229 p28 (Ali and Omar) | 2 | Paahi |
TC22_felix_apportionment_area | IR1227 pp30 to 32 (Felix) | 7 | Paahi |
TC23_bud_apportionment_partial_time | IR1227 pp33 to 35 (Bud) | 6 | Paahi |
TC24_gordon_two_houses | IR1227 pp36 to 38 (Gordon) | 6 | Paahi |
TC25_louis_full_exclusion_two_houses | IR1227 p28 (Louis) | 2 | Paahi |
TC26_zoe_12_month_buffer | IR1227 p29 (Zoe) | 6 | Paahi |
TC27_debbie_mike_five_year_regime | IR1227 pp63 to 64 (Debbie and Mike, 2020 version); net profit derived | 4 | Paahi |
TC28_marginal_tax_on_gain | Derived from IRD_TAX_RATES (not an IRD worked example). Same figures as the Opes Partners example, checked here. | 6 | Paahi |
Ngā whakamātautau tauira a Labour (EHARA I TE TURE, ka kautehia motuhaketia)
5 o ngā keehi e 5 ka paahi. Ka tirohia e ēnei tā mātou tauira ki ngā tauira i whakaputaina e Labour; kāore ēnei e kī ana mēnā ka noho te marohi hei ture.
| Keehi | Mātāpuna | Ngā arowhai | Otinga |
|---|---|---|---|
P01_commercial_quick_example | labour.org.nz/capitalgainstax quick example (tax figure derived) | 3 | Paahi |
P02_sarah_michael | labour.org.nz/capitalgainstax (tax figure derived) | 3 | Paahi |
P03_jim_pat_family_home | labour.org.nz/capitalgainstax | 2 | Paahi |
P04_higher_of_rule_bought_after_start | Derived from Labour's higher-of rule; illustrative only | 3 | Paahi |
P05_national_dairy_claim | National Party release 2026-09-02 https://www.national.org.nz/news/260902-nicolawillis-1 (party claim) | 1 | Paahi |
Ā mātou ake arowhai arorau
9 o te 9 ka paahi. Ka hipokina e ēnei te kimi rā mutunga, te kaitirotiro me te whakahaere rā.
| Keehi | Mātāpuna | Ngā arowhai | Otinga |
|---|---|---|---|
L01_end_date_two_year | Our logic, from cgt-rules.json | 2 | Paahi |
L02_end_date_leap_day | Our logic, from cgt-rules.json | 1 | Paahi |
L03_end_date_older_regime | Our logic, from cgt-rules.json | 2 | Paahi |
L04_end_date_pre_2015 | Our logic, from cgt-rules.json | 1 | Paahi |
L05_anniversary_flag | Our logic, from cgt-rules.json | 1 | Paahi |
L06_checker_main_home | Our logic, from cgt-rules.json | 1 | Paahi |
L07_checker_intention | Our logic, from cgt-rules.json | 1 | Paahi |
L08_checker_fif | Our logic, from cgt-rules.json | 1 | Paahi |
L09_utc_dates | Our logic, from cgt-rules.json | 2 | Paahi |