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Residential land withholding tax (RLWT) exemption (IR1103)
RLWT applies from 1 July 2016
Complete this form if you're applying for an exemption from RLWT because:
- you're someone who carries on a business of developing land, or dividing land into lots or erecting buildings in New Zealand, or
- it's your main home in New Zealand being sold.
You'll need a separate form for each member, who is an offshore RLWT person if the seller is a partnership or unincorporated club or society.
Answer all the relevant questions and sign the declaration.
If you're applying as someone carrying on a business of developing land, dividing land into lots or erecting buildings
With your supporting documentation email this form to firstname.lastname@example.org or send it to:
PO Box 2198
If you're applying as the property was your main home
With your supporting documentation email this form to email@example.com or send it to:
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045