Find a form or guide based on keyword, document title or document number:
| Title and summary | Number |
Gift duty - a guide for legal and tax practitionersAn explanation of gift duty for tax and legal practitioners who are filling in gift statements on behalf of their clients. This guide also includes references to case law and legislation around gift duty. |
IR195 |
Gift dutyGift duty is a charge on any gifts over a certain value that one person makes to another. The person who gives the gift is primarily liable for any gift duty due. The person receiving the gift is liable for any gift duty due if the giver does not pay it. However, they may recover the amount paid from the giver. |
IR194 |
Gift duty statementForm to use if the you made gifts in any 12-month period that total more than $12,000. |
IR196 |
