Land transfer tax statements are required for the transfer of some estates in land.

When most estates in land are transferred, land transfer tax statements must be provided to LINZ so that property tax information can be obtained on behalf of Inland Revenue.

A full list of the different types of estates and whether tax are required:

Estates subject to providing tax information

Amalgamation Order under s307 Te Ture Whenua Māori Act 1993
Amalgamation Order under s435 Maori Affairs Act 1953
Certificate of Purchase of Freehold - Land Act 1948
Consolidation Order under the Maori Affairs Act 1953
Consolidation Order under the Maori Land Act
Consolidation Order under the Native Land Amendment and Native Land Claims 
Adjustment Act 1923
Consolidation Order under the Te Ture Whenua Māori Act 1993
Fee Simple
Fee Simple - Coal and Fireclay
Fee Simple - Minerals Only
Fee Simple - Surface Only
Fee Simple - Timber Only
Freehold for Life
Freehold Order - Maori Affairs Act 1953
Freehold Order - Native Land Act 1909
Freehold Order - Native Land Act 1931
Freehold Pur Autre Vie
Lease under Land Act 1892
Lease under Land Act 1924
Lease under Maori Reserved Land Act 1955
Lease under National Parks Act 1952
Lease under s20 Mining Tenures Registration Act 1962
Lease under s82 Land Act 1948
Lease under s83 Land Act 1948
Lease under the Coal Mines Act 1908
Lease under the Harbours Act 1950
Lease under the National Parks Act 1980
Lease under the Reserves and Domains Act 1953
Lease under the West Coast Settlement Reserves Act 1892
Lease under Westland and Nelson Coalfields Administration Amendment Act 1877
Lease under Westland and Nelson Coalfields Administration Amendment Act 1926
Leasehold
Leasehold - Minerals Only
Leasehold - Surface Only
Leasehold in Stratum in Freehold
Leasehold in Stratum in Leasehold
Licence to Occupy under Part 3 Subpart 6 Land Transfer Act 2017
Order under s124 Te Ture Whenua Māori Act 1993
Order under s283 Maori Land Act 1953
Order vesting a dwelling site under s296 Te Ture Whenua Māori Act 1993 
Partition Order
Partition Order under s299 Te Ture Whenua Māori Act 1993
Remainder in Fee Simple
Remainder in Freehold for Life
Remainder in Stratum in Freehold
Remainder in Stratum in Leasehold
Reversion in Fee Simple
Reversion in Stratum in Freehold
Reversion in Stratum in Leasehold
Stratum in Freehold
Stratum in Freehold for Life
Stratum in Freehold Pur Autre Vie
Stratum in Leasehold
Stratum in Leasehold for Life
Stratum in Leasehold Pur Autre Vie
Vesting Order under Maori Affairs Act 1953
Vesting Order under Maori Land Act
Vesting Order under Native Equitable Owners Act 1886
Vesting order under s139 Te Ture Whenua Māori Act 1993
Vesting Order under s70 Maori Vested Lands Administration Act 1954
Vesting Order under s4 West Coast Settlement Reserves Amendment Act 1915
Vesting order under s437 Maori Affairs Act 1953
Vesting Order under s438 Maori Affairs Act 1953
Vesting Order under the Maori Land Act 1909
Vesting Order under the Maori Land Court Act 1894
Vesting Order under the Te Ture Whenua Māori Act 1993
Vesting Order under Urewera Lands Act 1921

Estates not subject to providing tax information

Access Arrangement under s83 Crown Minerals Act 1991
Agreement for Sale and Purchase under s18 Housing Act 1955
Agreement for Sale and Purchase under the Local Government Act 1974
Agreement for Sale and Purchase under the Maori Housing Act 1935
Agreement for Sale and Purchase under the Municipal Corporations Act 1954
As described in the instrument
Certificate  under s86A Maori Affairs Restructuring Act 1989
Certificate under s461 Maori Affairs Act 1953
Certificate under s546 Maori Land Act 1931
Coal
Covenant under s19 Crown Forests Assets Act 1989
Crown Forestry licence under s30 Crown Forests Assets Act 1989
Deed of Easement under s17ZA Conservation Act 1987
Deed of easement under s60 Land Act 1948
Deed of easement under s8A Crown Forests Assets Act 1989
Deed of Easement
Easement Certificate under s140 Mining Act 1971
Grant of Easement under s48 Reserves Act 1977
Grant of Forestry right under s5A Forestry Rights Registration Act 1983
Licence to Occupy under s18 Housing Act 1955
Licence to Occupy under the Housing Act 1919
Licence under Land Act 1892
Licence under Land Act 1908
Licence under s10 Mining Tenures Registration Act 1962
Licence under s140 Mining Act 1971
Licence under s82 Land Act 1948
Licence under s83 Land Act 1948
Licence under s25 Public Reserves and Domains Act 1908
Licence under s32 of the Coal Mines Act 1979
Licence under s41 Coal Mining Act 1979
Licence under s56 Coal Mines Act 1979
Licence under the Coal Mines Act 1925
Licence under the Coal Mines Act 1979
Order creating a right of way easement under s315 Te Ture Whenua Māori Act 1993
Order Laying Out Roadway
Permit under s81 Crown Minerals Act 1991
Provisional mortgage under s86A Maori Affairs Restructuring Act 1989
Public Access easement certificate under s25 Crown Forests Assets Act 1989
Renewal of Licence under s12 Mining Tenures Registration Act 1962
Right of Way Order under Maori Land Act
Sustainable forest management plan under s67K Forest Act 1949

Last Updated: 12 November 2018