Some buyers and sellers are exempt from providing information about their tax residency (for example transfers involving the main home that were entered into before 1 January 2020).

Such parties are still required to provide information about their affiliation (unless the transfer relates to Māori land or a Treaty of Waitangi settlement).

Transfers can also be exempt based on the date the transfer was lodged or the contract was entered into.

Exemptions are discussed in more detail in Property transfer statistics data collection.