17 May 2019
Mr Barclay Anstiss
[FYI request #10223 email]
Dear Mr Anstiss
Thank you for your request made under the Official Information Act 1982 (OIA), received
on 29 April 2019. You requested the following:
The number of tax payers who file tax returns for rental property where the
property is jointly owned by two or more owners, for each of the last 5 years.
Broken down by at least the following groups - Married couples, Civil Union
Couples, couples in a de facto marriage relationship in terms of the property
relationships act, any of those categories of couple who jointly own a property
with a third party.
If an individual taxpayer receives income from a rental property, this income is returned
in their IR3 individual tax return. Alternatively, if the property is held through an entity,
rental activity is identified by the entity’s chosen industry code. For example, rental
properties held within an estate or trust would have their rental activity recorded in an
IR6 (Estate or trust income) tax return.
Inland Revenue does not require rental property owners to identify whether there are
any additional owners other than the person/entity returning the income. More
generally, the administration of income tax does not involve asking taxpayers to disclose
their relationship status to Inland Revenue.
I am refusing your request for information relating to tax returns filed for jointly owned
rental properties under section 18(g) of the OIA, as this information is not held by Inland
Revenue, and I do not have reason to believe it is held by another agency.
Right of review
If you disagree with my decision on your OIA request, you can ask an Inland Revenue
review officer to review my decision. To ask for an internal review, please email the
Commissioner of Inland Revenue at: [email address].
Alternatively, under section 28(3) of the OIA, you have the right to ask the Ombudsman
to investigate and review my decision. You can contact the office of the Ombudsman by
email at: [email address].
Thank you for your request.
Yours sincerely
Kerryn McIntosh-Watt
Manager, Government & Executive Services
Ref: 19OIA1025
IN CONFIDENCE