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Ngā puka tāke me ngā puka tohutohu

Buying and selling residential property IR313

(published December 2015)

About this guide

This guide will help you understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need to get more information or professional advice.

PDF | 665kb | 24 pages

When to use this guide

Use this guide if you have sold a residential property or properties and are unsure if you should pay tax on the profits you made from the sale.

This guide is primarily for individuals. If you're a builder, developer or dealer you should talk to your tax professional as different rules may apply.

Find out more about buying and selling residential property

What you will need