IR1103 is used to apply for an RLWT exemption for an eligible land-development business or a qualifying main-home sale.

Use IR1102 to claim a repayment of RLWT before the end of your income year when the form’s conditions apply.

IR620 explains associated persons definitions and their income tax consequences.

IR1037 explains when payments from boarders, homestay students, flatmates or tenants may be taxable and how to calculate the amount to declare.

Use IR833 to provide property-sale information when a residential sale is taxable under the bright-line test.

IR1095 helps you decide whether you are a withholder, whether RLWT must be deducted and what obligations follow.

IR730 summarises GST treatment when buying or selling land and other property.

IR264 explains the tax rules for people who rent out residential property or holiday homes, including income, expenses, records and property sales.

Use IR3R to report the income, deductible expenses and net result for each rental property. Complete a separate form for each property.

IR1101 is the seller’s declaration used to determine whether residential land withholding tax should be deducted from a New Zealand residential property sale.

Use IR1100 to report and pay residential land withholding tax deducted from property transactions.

IR1226 provides optional worksheets for calculating residential-property deductions under the ring-fencing rules.

IR361 gives an overview of New Zealand income tax issues that may arise when buying, selling or otherwise dealing with property.

IR498 explains possible GST consequences when selling an apartment with a managed lease.