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Resident withholding tax forms and guides

Title and summary Number

Application for exemption from resident withholding tax on interest and dividends

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

 IR451

RWT (resident withholding tax) withholding certificate

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

 IR15

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

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

Non-resident withholding tax reconciliation statement guide 2008

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

 IR67SG

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 did not 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/Maori 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

RWT reconciliation statement 2009

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

 17SA

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) election

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

 IR456

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

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

 IR17SA

Resident withholding tax reconciliation (RWT)statement

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

 IR17S

Resident withholding tax reconciliation statement

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

 IR17S

Resident withholding tax (RWT) reconciliation statement

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

 IR17SA

Resident withholding tax reconciliation statement

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

 IR17SA

Resident withholding tax reconciliation statement

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

 IR17S

Resident withholding tax reconciliation statement

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

 IR17S

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

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

 IR17

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 on dividends return

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 - for specified dividends, use an IR17P.

 IR4K

Resident withholding tax reconciliation statement 2007

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

 IR17SA

Resident withholding tax reconciliation statement 2008

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

 IR17SA

RWT reconciliation statement

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

 IR17S
 

 

Individuals & Families

Businesses

Not for profit groups

Non-residents & visitors