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

79: Content of tax statement

You could also call this:

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

When you need to register an instrument to transfer some estates in land, you must provide a tax statement. You need to make sure your tax statement contains the prescribed information. It must be completed and signed by you or the other person involved in the transfer. If the prescribed information includes an IRD number, you or the other person must have one. If you do not have an IRD number, you must request one so you can provide the information. This is so you can complete the tax statement as required.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6635221.

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

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

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

80: Omissions and errors, or

"Fixing mistakes or missing information in your tax details"

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

79Content of tax statement

A tax statement must—
contain the prescribed information; and
be completed by or on behalf of the transferor or transferee; and
be signed by the transferor or transferee.

If the prescribed information includes the transferor’s or transferee’s IRD number and they do not have one, they must request an IRD number for the purpose of providing that information.

Notes

Section 79: replaced, on 30 March 2021, by section 197 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).