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Forms and guides
Kimihia he parongo mo

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Non Residents Withholding Tax (NRWT) forms and guides

Title and summary Number

Application to register security or securities for approved issuer levy (AIL)

Only securities that have been registered with us qualify for a zero-rate of non-resident withholding tax. This form is used to register securities. Complete a separate form for each security or class of securities.

IR397

Approved issuer levy guide

This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax (NRWT).

IR395

Approved issuer levy (AIL) - payer registration

If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with Inland Revenue.

IR396

Income tax return: Non-resident individual taxpayers 2004

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

IR3NR

Income tax return: Non-resident individual taxpayers 2005

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

IR3NR

Income tax return: Non-resident individual taxpayers 2006

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

IR3NR

Income tax return: Non-resident individual taxpayers 2007

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2006 to 31 March 2007.

IR3NR

Income tax return: Non-resident individual taxpayers 2008

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2007 to 31 March 2008.

IR3NR

Income tax return: Non-resident individual taxpayers 2009

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2008 to 31 March 2009.

IR3NR

Income tax return: Non-resident individual taxpayers 2010

Return to use if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2009 to 31 March 2010.

IR3NR

Income tax return: Non-resident individual taxpayers 2011

Return to use if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2010 to 31 March 2011.

IR3NR

Making payments

This guide tells you how to make trouble-free payments to Inland Revenue, including the different payment methods, the information we need from you and when to pay. It also tells you about making electronic payments from anywhere in the world, and how to set up payments so you don’t get into debt.

IR584

New Zealand non-resident withholding tax (NRWT)

A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.

IR386

New Zealand NRWT (non-resident withholding tax) withholding certificate

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

IR67

New Zealand tax residence guide

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules.

IR292

Non-resident contractors' tax (NRCT) certificate of exemption application form

If you are a non-resident contractor, you may wish to apply for relief from schedular tax.

IR197

Non-resident withholding tax - payer registration

If you pay non-resident withholding income (NRWI), you must deduct non-resident withholding tax (NRWT), and are required to register as a payer of non-resident withholding tax.

IR380

NRWT (non-resident withholding tax)

Use this form for paying your NRWT deducted to us.

IR67P

NRWT reconciliation statement guide 2009

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

NRWT reconciliation statement guide 2010

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG

NRWT reconciliation statement guide 2011

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR67SG
 

 


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