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Gift of Holiday Home to Family Member

 Background: A husband and wife jointly own two properties. One is their main home (in Takapuna) and the other one is a holiday home in Whangaparaoa.

Pursuant to their wills, the holiday home will be passed to one of their sons. The wife died recently and the property titles will be transferred from their joint names to the husband. If the holiday home were to be passed to the son now instead of at the time when the husband dies, will the transfer trigger any tax implication?

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Overseas Income of Non-Residents

Our clients have moved to Brunei and have been living there for a couple of years. Brunei does not seem to have a double tax agreement listed on the IRD website. Please confirm that the clients still only have to include their NZ rental income in their NZ returns and we can ignore their Brunei earnings.

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