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Gift duty forms and guides
| Title and summary | Number | Format | Size | |
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Gift duty - a practitioner's guide An 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 | 585kb | ||
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Gift duty guide Gift 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 | 92kb | ||
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Gift duty statement Form to use if the you made gifts in any 12-month period that total more than $12,000. |
IR196 | 84kb |
