Step 1

Step 1

Is there a qualifying resale?

If all three criteria below are checked, 
the resale is a qualifying resale.

  • The resale value must be $2,000 NZD (excl. GST) or greater.
  • The contract for the resale must be entered into on or after the commencement date of the Act (1st December 2024).
  • The sale must be a Professional Resale or a Voluntary Qualifying Resale.