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 […]

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.