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Kimihia he parongo mo

Forms starting with: B


Buying and selling residential property IR313

(published December 2007) 

About this guide

This guide will help you to 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.

Adobe Acrobat PDF | 182kb | 18 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 aimed at individuals. Builders, developers, dealers, etc should talk to their tax professional as different rules may apply.

What you will need

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Individuals & Families

Businesses

Non-profit organisations

Non-residents & visitors