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

82: Chief executive must supply tax information to Commissioner of Inland Revenue

You could also call this:

"The boss of Land Information NZ must give tax details to the tax office."

The chief executive must give tax information to the Commissioner of Inland Revenue. You need to know this information is about transfers of land held by Land Information New Zealand. The chief executive and the Commissioner can agree on how often and how to share this information. The chief executive must do this even if the Family Violence Act 2018 says something different, which you can read about on the Family Violence Act 2018 webpage. They can decide how to share the information and how often to do it. This is a rule that the chief executive must follow. The chief executive and the Commissioner can make their own agreement about the details. They can choose how to share the information and when to do it. This helps them work together to share the tax information.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6635226.

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

Topics:

Money and consumer rights > TaxesHousing and property > Land use

81: Offence to provide false or misleading tax information, or

"It's an offence to give false tax information on purpose"

82A: Chief executive must supply tax information to Statistician, or

"The boss of a government department must share tax information with the Statistician when asked."

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

82Chief executive must supply tax information to Commissioner of Inland Revenue

The chief executive must supply to the Commissioner of Inland Revenue tax information and details about the transfer or transfers to which the tax information relates that are held by Land Information New Zealand.
The chief executive and the Commissioner may, for the purpose of this section, determine by written agreement between them, in relation to the information that must be supplied under subsection (1),—
the frequency with which the information must be supplied; and
the form in which the information must be supplied; and
the method by which the information must be supplied.

Subsection (1) applies despite anything in the Family Violence Act 2018.

Compare

s 156F

Notes

Section 82(3): amended, on 1 July 2019, by section 259(1) of the Family Violence Act 2018 (2018 No 46).