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.