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.
Business address
If you're in business, email or send your application and supporting documents to:
Inland Revenue
PO Box 2198
Wellington 6140
New Zealand
Selling your main home
If your RLWT exemption is for your main home, email or send your application and supporting documents to:
Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
New Zealand
Last updated:
31 Mar 2025