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 dealer, developer or builder.

These transactions include tax on the sale of a property if when the property was acquired, you had an association with any of the following:

• a property dealer or developer when you brought the property
• a builder when significant improvements started on a property

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