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Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August are able to apply for a Resurgence Support Payment. Find out more

COVID-19 - Our offices are currently closed for customer visits so we can support the government’s COVID response. We will contact you if you have already booked an appointment with us. You can still contact us and get help.    Contact us

Guided help articles

Guided help articles are meant to help you find your way with most tax situations, but they do not replace tax laws in New Zealand. Depending on your situation, you may want to consult a tax professional.

Will I need to pay GST when I'm selling or buying land?

If you're in the business, or intend to be in the business of buying, selling, developing, or building residential or commercial properties, you may need to register for GST. You may also need to register for GST if you have a pattern of buying or selling residential properties.

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