You would use this return for disclosing agreements for the sale and purchase of property that is the subject of the agreement and specified options which are capital assets.

Use this for if you are party to a financial arrangement which is required to be disclosed in terms of section 60 of the Tax Administration Act 1994, and for which no reporting exemption has been made, must disclose the arrangement to Inland Revenue.

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After you finish

Please print, sign and attach this form and any required documents to page 3 of your Income Tax Return (IR3) and post to your nearest Inland Revenue office.