About this form

IR730 is a flowchart for working through GST treatment when buying or selling land or other property.

How to use it

Check the GST registration, use of the property and zero-rating conditions before signing an agreement. The flowchart is general guidance and does not replace advice for the transaction.

Related forms and guides

• Selling a leased apartment (IR498)
• GST registration (IR365)
• GST plus (IR546)

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