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RWT forms and guides

Title and summary Number

Application for exemption from resident withholding tax (RWT) on interest and dividends

Form to use to apply for a certificate of exemption from resident withholding tax (RWT).

IR451

Budget 2010: RWT rate changes for interest recipients

The RWT rates on interest will change to align with the changes to the income tax rates from 1 October 2010 for most interest recipients, or 1 April 2011 for companies. This guide has information on what the changes are and how they may affect you. You should not have to do anything as the interest payer will change your current rate to the new rate from 1 October 2010.

IR743

Choose your RWT deduction rate

Use this form to choose the rate that RWT is deducted from your interest.

IR456

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 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

NRWT (non-resident withholding tax) on interest, dividends and royalties reconciliation statement

This reconciliation balances the NRWT owing on the interest, dividends and royalties you paid, with the NRWT paid during the year.

IR67S

Resident withholding tax

Use this form to make a resident withholding tax (RWT) on dividends return and payment. This form is not to be used for RWT deducted from specified dividends - instead use an IR17P.

IR4K

RWT withholding certificate 2010

You must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March.

IR15

RWT withholding certificate 2011

You must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March.

IR15

Resident withholding tax (RWT) on company dividends

RWT is deducted from interest on money lent as well as on company dividends. This booklet deals only with RWT on dividends you pay your shareholders.

IR284

Resident withholding tax (RWT) on interest - payer's guide

This guide is for people who pay interest under the resident witholding tax (RWT) rules. It tells you when you must deduct RWT from the interest you pay, when to pay the deductions to Inland Revenue and what information you must give to the people you pay the interest to.

IR283

Resident withholding tax (RWT) reconciliation statement 2011

This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2011.

IR17S

Resident withholding tax (RWT) reconciliation statement 2012

This form reconciles all dividends treated as interest/Māori authority distributions and RWT paid for the year to 31 March 2012.

IR17S

Resident withholding tax (RWT) - interest payer registration

You or your organisation must register as a resident withholding tax (RWT) payer if you pay out more than $5,000 a year in resident withholding income and you pay the resident withholding income as part of a taxable activity (such as a trade, profession or business, or an activity carried out by a non-profit body or local authority), or we have issued you a certificate of exemption from RWT, or you are a non-resident but carrying on a taxable activity in New Zealand through a fixed establishment. You can also complete this online.

IR450

Resident withholding tax (RWT) reconciliation statement 2004

This form reconciles all dividends and RWT paid by agents and trustees for the year to 31 March 2004.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2004

This form reconciles all specified dividends and RWT paid for the year to 31 March 2004.

IR17S

Resident withholding tax (RWT) reconciliation statement 2005

This form reconciles all specified dividends and RWT paid for the year to 31 March 2005.

IR17S

Resident withholding tax (RWT) reconciliation statement 2005

This form reconciles all dividends and RWT paid by agents and trustees for the year to 31 March 2005.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2006

This form reconciles all specified dividends / Māori authority distributions and RWT paid for the year to 31 March 2006.

IR17S

Resident withholding tax (RWT) reconciliation statement 2006

This form reconciles all dividends / Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2006.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2007

This form reconciles all specified dividends / Māori authority distributions and RWT paid for the year to 31 March 2007.

IR17S

Resident withholding tax (RWT) reconciliation statement 2007

This form reconciles all dividends / Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2007.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2008

This form reconciles all specified dividends/Māori authority distributions and resident withholding tax (RWT) paid for the year to 31 March 2008.

IR17S

Resident withholding tax (RWT) reconciliation statement 2008

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2008.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2009

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2009.

17SA

Resident withholding tax (RWT) reconciliation statement 2009

This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2009.

IR17S

Resident withholding tax (RWT) reconciliation statement 2010

This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2010.

IR17S

Resident withholding tax (RWT) reconciliation statement 2010

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2010.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2011

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2011.

IR17SA

Resident withholding tax (RWT) reconciliation statement 2012

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2012.

IR17SA

Resident withholding tax - refund request

Use this form to request a refund if you have been charged resident withholding tax (RWT) and you hold a certificate of exemption from RWT.

IR454

Resident withholding tax deduction certificate for specified dividends / Māori authority distributions only

Complete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Māori authority distributions to.

IR17

RWT (resident withholding tax) on interest reconciliation statement

Fill in this reconciliation at the end of the year to 31 March, if you deducted RWT from any interest you paid, or if you didn't deduct RWT because the recipient had a certificate of exemption or was exempt under an Act other than the Income Tax Act 2007.

IR15S

RWT on interest

Use this form for paying your RWT.

IR15P

RWT on specified dividends/Māori authority distributions

Use this form for paying RWT (resident withholding tax) deducted from specified dividends, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person.

IR17P
 

 


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