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For more information about each question, read the notes:  \n• on page 3 for property sold on or after 1 July 2024  \n• on page 5 for property sold before 1 July 2024.  \nUse a separate IR833 for each property you've sold. You can get copies of our forms and guides at [ird.govt.nz/forms-guides](ird.govt.nz/forms-guides)  \nBright-line property sale information  \nIR833  \nApril 2025  \nFollow the flowchart to check if you need to fill out this form. Refer to the notes on the following pages to help you complete the form.  \nTax  \nyear ending  \nYour name  \nIRD number  \nBright-line test  \nIs this property sale subject to the bright-line test?  1    \nYes  \nNo (You do not need to complete this form)  \nProperty title number  2    \nYou'll find this information on the land title as the Identifier. For example, XA87A/809  \nProperty address  \n3   \n\n|  |\n| --- |\n|  |\n|  |\n\nBright-line start date  4    \nThe date to use depends on the type of purchase or acquisition. Refer to the notes for more Day Month Year  \ninformation.  \nBright-line end date  5    \nThe date to use depends on the type of sale or disposal. Refer to the notes for more information. Day Month Year  \nProperty sale income  \nSale price  6    \nExpenses  \nPurchase price Deductible expenses  \nTotal costs  \nAdd Boxes 7 and 8.  \nNet profit (loss)  \nSubtract Box 9 from Box 6 and print in Box 10. Use a negative sign if a loss. For example, -1234.56  10    \nPercentage of property ownership  11   %   \nIf the property is owned by more than 1 person, enter the percentage of the property owned by you or the entity. For example, if the property was purchased by you and your partner as an investment property, and you own half of it, the percentage will be 50%. If you do not share ownership of the property, copy the amount in Box 10 to Box 12.  \nYour share of net profit (loss)  \nYour share of net profit (loss) from your property sale. If you share ownership of the property, calculate this by multiplying the total net profit (loss) (Box 10) by the percentage of property ownership (Box 11).  \n 12    \nIf the figure in Box 12 is a net profit, include it in the Net bright-line profit box in the Income and expenses from residential property question in your income tax return. If you have a bright-line loss, do not include it in your income tax return and instead keep your own record of all brightline losses you have made.  \nTake a copy for your records and send this page with your income tax return. Alternatively you can complete this form in myIR as part of your income tax return.  \nRESET FORM  \n2  \nNotes to complete the IR833 for property sold on or after 1 July 2024  \nDefining key terms  \nBuy means any form of purchase or acquisition of the property including transfers or gifts.  \nSell means any form of disposal of the property including transfers or gifts.  \nResidential property includes land:  \n• with a house on it  \n• the owner has an arrangement to build a house on, or  \n• the owner can build a house on under the district plan rules.  \nBright-line period begins with the bright-line start date and ends with the bright-line end date.  \nBright-line test  \nA sale of residential property may be taxable if your bright-line end date is within 2 years of your bright-line start date.  \nIf this applies, and none of the exclusions or rollover relief applies, then you will have to pay tax on any profit on the sale of the property.  \nBright-line start date (Box 4)  \nThe table below shows various types of purchase or acquisition and the date to use. This is your bright-line start date.  \n\n| Type of purchase/acquisition | Date to use |\n| --- | --- |\n| Standard purchase of a property | Date the t","cbCaih6MfNKcHRQa","https://ap.wps.com/l/cbCaih6MfNKcHRQa","pdf",269554,8,"English","# When to complete this form\n# Flowchart and notes by sale date\n# Tax year, taxpayer details, and bright-line test applicability\n# Property details and bright-line start/end dates\n# Property sale income: sale price and expenses\n# Net profit (loss) calculation and boxes\n# Ownership percentage and your share\n# Tax return treatment and record keeping\n# Notes to complete IR833 (on or after 1 July 2024)\n## Defining key terms\n## Bright-line test conditions\n## Bright-line start date (Box 4)\n## Bright-line end date (Box 5)\n## Main home exclusion","[{\"question\":\"什么时候需要填写 IR833？\",\"answer\":\"当你已经出售住宅不动产，并且需要根据 bright-line test 申报该出售的收入或损失时填写IR833。使用流程图判断是否需要填写。\"},{\"question\":\"每处已售物业是否需要单独填写？\",\"answer\":\"是的，需要为你出售的每一处物业分别填写一份IR833。\"},{\"question\":\"Box 10 的净利润（亏损）如何计算？\",\"answer\":\"将 Box 9 从 Box 6 中扣减，所得结果填写到 Box 10。若为亏损需使用负号，例如 -1234.56。\"},{\"question\":\"Box 12 的金额在所得税申报中如何处理？\",\"answer\":\"若 Box 12 为净利润，将其计入所得税申报中“住宅不动产的收入与费用（Net bright-line profit）”栏目；若为 bright-line loss，则不要计入所得税申报，而是自行保存所有已发生的 bright-line 亏损记录。\"}]","IR833 - Bright-line property sale information - April 2025 | PDF",1789805712]