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Forms and guides Ngā puka tāke me ngā puka tohutohu

Thinking of selling your leased apartment? (IR498)

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. The 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.

Note: 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