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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 nr.contractors@ird.govt.nz or send it to:

Inland Revenue
PO Box 2198
Wellington 6140
New Zealand

If you're applying as the property was your main home

With your supporting documentation email this form to rlwtforms@ird.govt.nz or send it to:

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
New Zealand