Land subdivision

Supporting document requirements for private rulings

This page lists the documents and information we usually need to process private rulings about the subject displayed.

Please send the following documents and information with your private ruling application form.

Land subdivision

• The date of acquisition and disposal of the relevant capital gains tax (CGT) assets.
• The date the activity started.
• The date the activity stopped.
• Copies of applications to local government.
• A copy of the local government approval or permit.
• Plans for the proposed subdivision.
• Who was the registered owner/s of the land prior to the subdivision and who will be the registered owner/s of the land following the subdivision?
• Details of who is carrying out the activities.
• Are you carrying on a business of property or land development?
• Did you enter the land subdivision project with the purpose of making a profit on an isolated transaction?
• Details of the funding of the project.
• Projected cash flow statements.