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Kimihia he parongo mo

Forms starting with: R


Rental income IR264

(published April 2014) 

About this guide

This guide explains the tax rules for people who own rental property and it is intended for people who own one or two rental properties, or who have boarders or flatmates rather than larger property investors. If you have several rental properties or you’re a commercial operator we recommend that you use a tax advisor or an accountant.

Adobe Acrobat PDF | 206kb | 44 pages

When to use this guide

If you have one or two rental properties or boarders and flatmate, learn here about:

  • the income you must include in your tax return
  • the expenses you can deduct from this income for tax purposes
  • the records you'll need to keep
  • what to do if the property is owned by more than one person
  • what happens if the property is sold.
What you will need

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