Property

ACCOUNTING RESOURCES

ALL A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

IR1102

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…

IR620

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…

IR1037

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.

IR833

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…

IR313

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…

IR314

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 –…

IR730

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.

IR264

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.

IR1101

Residential land withholding tax (RLWT) declaration

Use this form to declare when residential land withholding tax (RLWT) is deducted. 

IR1103

Residential land withholding tax (RLWT) exemption

Use this form to apply for exemption from residential land withholding tax (RLWT).

IR1100

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.

IR1226

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).

IR361

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.

IR498

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…

IR1095

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…

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