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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Information release
Published 18 June 2019

Cabinet paper DEV-19-SUB-0127: Collection of IRD numbers for the transfer of main homes

Information release for removing the main home exemption from the requirements to provide IRD and tax identification numbers (TINs) when transferring a property.

Documents in this information release
  1. IR2019/235 – Tax policy report: Cabinet paper – Collection of IRD numbers for the transfer of main homes (2 May 2019)
  2. DEV-19-SUB-0127 – Cabinet paper: Collection of IRD numbers for the transfer of main homes (22 May 2019)
  3. DEV-19-SUB-0127 – Regulatory impact assessment: Collection of IRD numbers for the transfer of main homes (17 May 2019) (web page version published separately)
  4. DEV-19-MIN-0127 – Minute: Collection of IRD numbers for the transfer of main homes (22 May 2019)
Additional information

The Cabinet paper was considered by the Cabinet Economic Development Committee on 22 May 2019 and confirmed by Cabinet on 27 May 2019.