About this Form

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

When to use this form

This declaration is required when the following apply:

• you’re selling/disposing of New Zealand residential property, and
• the sale amount is paid/payable on or after 1 July 2016, and
• you purchased/acquired the property on or after 1 October 2015 through to 28 March 2018 inclusive, and you are selling/disposing of the property within two years, or
• you purchased/acquired the property on or after 29 March 2018 and you are selling/disposing of the property within five years.

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