Windfall gains tax deferral

About this form

Use this form to request a deferral for your windfall gains tax liability.

You must pay any amount you do not defer by the due date on the assessment. Where a partial deferral is made, failure to pay the undeferred amount by the assessment due date will cease the partial deferral and the full liability will be considered overdue.

When the deferral ends, you must pay the liability and interest within 30 days.

Review the process to apply to defer windfall gains tax. 

You can save the form and return to it later using the tracking code and the answer to your security question.

Get these details ready

You will need:

• your contact details, including phone number and email address
• whether you are the land owner or the owner’s representative
• your windfall gains tax assessment details, including customer number, assessment number and assessment issue date.

If deferring only part of the liability, you will need to specify:

• what percentage of the liability you are deferring, or
• the properties you are deferring the liability on.

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