Residential land withholding tax (RLWT) declaration
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Residential land withholding tax (RLWT) declaration
Form Number: IR1101 / Form Code: IR1101
About this resource
This declaration is for relevant sales of New Zealand residential property where the bright-line period and offshore RLWT-person rules must be considered.
How to use it
Complete the seller and property details, establish the bright-line start and end dates, and give the signed declaration and evidence to the conveyancer before settlement.
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