Estates that need property tax information

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