Skip to main content

COVID-19 - Level 2/3 If you've been affected by COVID-19, we may be able to help. Find out more

Gather your information

If your exemption is for subdivided land, you'll need:

  • each piece of land's Certificate of Title, and
  • the subdivision plan. This outlines the allocated number or letter of the individual piece(s) of land.

If you do not have a Certificate of land include:

  • the subdivision plan, eg, master, sale or survey plan
  • any other supporting documents outlined on the IR1103.

Complete your IR1103 form

If you're exemption is for subdivisions you need to apply using an IR1103 for either:

  • all pieces of land the exemption applies to
  • each piece of land.

Send the form to us

There are two different addresses to send the applications. One is when you're selling your main home and the other is if you're in business, eg a developer.

Business address

If you're in business, email or send your application and supporting documents to:

nr.contractors@ird.govt.nz

Inland Revenue
PO Box 2198
Wellington 6140
New Zealand

Selling your home

If your RLWT exemption is for your main home, email or send your application and supporting documents to:

rlwtforms@ird.govt.nz

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