The document discusses issues with New Zealand's new property tax rules regarding the sale of residential properties. It raises questions around the clarity, fairness, and effectiveness of the new rules. Specifically, it notes that the rules add complexity by using different dates for property acquisition and sale. This complexity may lead homeowners to unintentionally violate the rules. Additionally, the rules may unfairly tax homeowners who need to sell due to circumstances outside their control. Finally, the increased complexity could have unintended effects like reducing housing supply and encouraging tax avoidance.