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If you made a gift on or after 1 October 2011 you won't pay a gift duty. If you made a gift before 1 October 2011, you'll need to pay a gift duty in some situations.
You need to file a Gift statement IR196 when:
You need to file an IR196 and pay gift duty to us when:
Gifts are exempt from duty when they're made to:
Our Gift duty - a guide for legal and tax practitioners (IR195) guide has more information on paying gift duty.