About this guide

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

Using the guide

The guide is not a complete property tax resource. Check the current rules for your purchase date, intention, use, ownership structure and sale.

Related forms and guides

• Rental income (IR264)
• Rental income schedule (IR3R)
• Residential property sale information (IR833)

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