Before you start
If your exemption is for subdivided land, you'll need:
- each piece of land's Certificate of Title
- 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 Title, include:
- the subdivision plan, for example the, master, sale or survey plan
- any other supporting documents outlined on the IR1103.
Complete your IR1103 form
If your 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 2 different addresses to send the applications. One is when you're selling your main home and the other is if you're in business, such as a developer.
If you're in business, email or send your application and supporting documents to:
PO Box 2198
Selling your main home
If your RLWT exemption is for your main home, email or send your application and supporting documents to:
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
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