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Name of agreement Land transfer transaction tax information
Agency data share is with Land Information NZ
MoU title Exchange of information for the purposes set out in section 86 of the Land Transfer Act 2017.
Agency using the data Inland Revenue
Purpose LINZ provides Inland Revenue with information collected from tax statements completed by buyers and sellers of property to enable Inland Revenue to assess tax obligations with regards to the sale of property.
Data exchanged

LINZ provide Inland Revenue with details from land transfer transaction tax statements which may include:

  • unique identifier
  • date of the statement
  • status of transaction
  • title information
  • conveyancer details
  • whether there is a home on the property
  • country of residence and citizenship/visa status of the buyer/seller and their immediate family
  • tax information numbers for buyers/sellers who are treated as tax resident in a jurisdiction other than New Zealand and their country of tax residence
  • whether they are claiming a non-notifiable reason and on what grounds
  • if the buyer or a member of their immediate family hold a work or student visa and the buyer or a member of their immediate family intends living on the land.
Legal authority Section 18H, and Schedule 7, part C, clause 31 of the Tax Administration Act 1994 and sections 82 and 86 of the Land Transfer Act 2017