All Accounting Categories
Apply for a RLWT repayment claim
About this Form Use this form if you want to make a claim for a repayment of residential land withholding tax (RLWT) before the end of your income year. When to use this form Use this form if you want to make a claim for a repayment of RLWT, before the end of your income…
Associated persons definitions for income tax purposes
About this Guide A guide to associated persons definitions for income tax purposes. When to use this guide If you’re associated with someone in the property industry – you’re an associated person. This means you may have to pay tax on all or some of your property transactions, even if you’re not personally a property…
Boarders, flatmates and tenants – tax responsibilities
About this Guide Use this factsheet if you’re a boarding service provider, have a homestay, students or flatmates paying to live in your home. It will help you to work out if you need to declare this income for tax purposes.
Bright-line property sale information
About this Form Complete this form if you had a bright-line property sale during the year and you’re showing the income from the sale in your tax return. You need to complete this even if you include the income in your Financial statements summary – IR10. When to use this form You have received this form…
Buying and selling residential property
About this Guide This guide will help you to understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need to get more information or professional advice. When to use this guide Use this guide if you have sold a…
Is there tax to pay on property I sell?
About this Guide It depends on your reason or intention when you buy the property. We look at your reason or intention to work out if you should pay tax on the profit from the sale of a property. If you buy a property with the firm intention of selling it when prices rise –…
Land sales and GST
About this Guide This flowchart gives you a general overview of the GST rules. When to use this Guide If you’re buying or selling land make sure you understand the GST rules. Mistakes with GST can be costly and difficult to correct. We recommend you consult a tax advisor before you sign the paperwork.
Rental Income Tax Return Guide
This guide provides a detailed explanation of landlord how to file the rental income tax return. This guide is important for home owners who own one or more rental properties or have tenants and boarders.
Residential land withholding tax (RLWT) declaration
Use this form to declare when residential land withholding tax (RLWT) is deducted.
Residential land withholding tax (RLWT) exemption
Use this form to apply for exemption from residential land withholding tax (RLWT).
Residential land withholding tax (RLWT) return
Use this form to deduct and pay Residential land withholding tax (RLWT). File the IR1100 return by the 20th of the following month after you made deductions.
Residential property deductions worksheets
These worksheets can help you to calculate amounts for your income tax return for residential properties that the residential property deduction rules apply to (also known as the ring-fencing rules).
Tax and your property transactions
This guide gives an overview of possible tax issues related to property transactions, but isn’t a comprehensive property tax resource.
Thinking of selling your leased apartment?
About This Guide Have you bought an investment apartment with a managed lease? Are you thinking of selling it? You may have to pay GST. This leaflet explains why When to Use This Guide Many people buy apartments with a lease to a management company included in the purchase. This lease often comes with a…
Withholder Obligation for Deducting RLWT
About This Guide If you’re a withholder you’ll deduct residential land withholding tax (RLWT) for the offshore RLWT person. Your role within the process is done when the RLWT is paid to us. When to Use This Guide This factsheet will help you work out whether you’re a withholder, if you need to deduct residential…