Skip to Content
MenuClose

myIR, payments and more


Forms and guides
Ngā puka tāke me ngā puka tohutohu

Thinking of selling your leased apartment? IR498

published December 2015

About this guide

If you've bought a leased apartment and are thinking of selling it, you may have to pay GST. This leaflet explains what it means for an apartment to be zero-rated for GST and tax issues to consider if you want to sell a zero-rated apartment or change its use.

PDF | 124kb | 2 pages

When to use this guide

Use this leaflet if you're thinking of selling your leased apartment or changing its use and are unsure if you'll have to pay GST.

This leaflet is primarily for individuals. If you're a builder, developer or dealer you should talk to your tax professional as different rules may apply.

Find out more about buying and selling residential property

Note: The layout of this leaflet is designed for print purposes, not onscreen reading.

 

What you will need

Report an accessibility problem for this page