Land Transfer Act 2017

Dealings in estates and interests in land - Transfers, transmissions, and vesting - Tax statement required for registration of instrument to transfer some estates in land

78: Transferors and transferees must provide tax statement stating that transfer non-notifiable or providing tax information

You could also call this:

"People buying or selling land must fill out a tax statement to say if the transfer needs tax information or not."

When you want to transfer a piece of land, you need to fill out a tax statement. You and the other person involved in the transfer must complete the statement. The tax information from the statement must be given to the chief executive. If you are doing the transfer online, you give the tax statement to the certifier. The certifier then gives the tax information to the chief executive when they lodge the transfer. If you are doing the transfer on paper, you must attach the tax statement to the transfer document when you lodge it for registration, as stated in section 34. This rule does not apply if the transfer is exempt. You can compare this to s 156B.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6635220.

This page was last updated on 24 December 2025 — View changes

Topics:

Money and consumer rights > TaxesHousing and property > Buying and selling homesHousing and property > Land use

77: Interpretation, or

"What special words mean in the Land Transfer Act"

79: Content of tax statement, or

"What needs to be in your tax statement when transferring land"

Part 3Dealings in estates and interests in land
Transfers, transmissions, and vesting: Tax statement required for registration of instrument to transfer some estates in land

78Transferors and transferees must provide tax statement stating that transfer non-notifiable or providing tax information

An instrument to transfer a specified estate in land is not in order for registration unless—
each of the transferors and transferees completes a tax statement; and
the tax information in that statement is given to the chief executive in accordance with subsection (2) or (3).

If the instrument is an electronic instrument,—
the transferor or transferee must give the tax statement to the certifier; and
the certifier must give the tax information in that statement to the chief executive when lodging the instrument for registration.

If the instrument is a paper instrument, the tax statement must be attached to the instrument when the instrument is lodged for registration in accordance with section 34.
This section does not apply to an exempt transfer.

Compare

s 156B