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Gift duty forms and guides
| Title and summary | Number |
Gift dutyGift duty is a charge on any gifts made before 1 October 2011, over a certain value that one person makes to another. The person who gives the gift should pay any gift duty required. If they don’t, the person receiving the gift is liable for any gift duty payable and they may recover the amount paid from the giver. |
IR194 |
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 duty statementUse this form if you made gifts that total more than $12,000 in any 12-month period. |
IR196 |