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