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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 (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

Approved issuer levy

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

IR395

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

Making payments

Guide to the different ways to pay your tax so we get the information we need to process your payments quickly and efficiently.

IR584

NRWT reconciliation statement guide 2009

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

IR67SG

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 NRWT (non-resident withholding tax) withholding certificate

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

IR67L

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 withholding tax (NRCWT) certificate of exemption application form

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

IR197

NRWT (non-resident withholding tax)

Use this form for paying your NRWT deducted to us.

IR67P

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

Non-resident withholding tax reconciliation statement guide 2004

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

IR67SG

Non-resident withholding tax reconciliation statement guide 2006

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

IR67SG

Non-resident withholding tax reconciliation statement guide 2007

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

IR67SG
 

 


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