Information to provide when you're buying and selling property

When you buy, sell or transfer property, you'll need to give information to your lawyer or conveyancer and Land Information New Zealand (LINZ).

For lawyers and conveyancers

When you sell a property, you need to give information to your property lawyer or conveyancer. Depending on your situation, this may include:

• your IRD number
• your taxpayer identification number (another country's equivalent of an IRD number), if you have one
• if you’re an offshore RLWT person, a completed Residential land withholding tax declaration - IR1101 form.

Residential land withholding tax (RLWT)

If you’re selling to family

If the person buying the property is your immediate family, you should tell your lawyer or conveyancer you are associated with the buyer.

Immediate family means:

• your spouse, civil union partner or de facto partner
• your parent, sister or brother
• your child or child's spouse or partner
• the parent, child, sister or brother of your spouse, civil union partner or de facto partner.

Associated persons

For Land Information New Zealand (LINZ)

If you’re buying, selling or transferring property, you need to give tax information to Land Information New Zealand (LINZ). LINZ collects the information on our behalf.

You do this using a land transfer tax statement.

Everyone needs to provide their IRD number

Even if the sale of your home is not taxable, you must provide your IRD number on the tax statement. Every seller and buyer needs to provide a separate statement.

How we use the information

We use the information to make sure people declare property income when they need to, and keep up with other property tax requirements.

Here’s how to submit a land transfer tax statement.

Property tax compliance requirements – Land Information New Zealand website