Sale of residential premises

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.

Sale of residential premises

• Provide details of the owner of the residential premises and whether they are registered for goods and services tax (GST).
• Provide the zoning of the premises and how the premises have been used since they were purchased or built - including use for private, rental or business purposes.
• Have the premises been sold previously? If not, how old are the premises?
• Are the premises leased long-term?
• If the premises have been designed and built as residential premises
• Were the premises built, or do they contain a building that has been built, in place of demolished premises that were on the same land?
• Have you renovated, repaired or modified the premises, and if so has this been substantial?
• Provide documentation relating to the transaction, including contracts, leases or trust deeds.
• Do you intend to apply the margin scheme when you dispose of the property?
• Are the premises part of a resort, serviced apartments or hotel type setting?