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.

Deduction certificate for resident withholding tax (RWT) on interest

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

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.

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

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

Non-resident withholding tax (NRWT) 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.

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.

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.

Resident withholding tax (RWT) election

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

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.

Resident withholding tax (RWT) on interest

Use this form for paying your RWT.

Resident withholding tax (RWT) on interest reconciliation statement

Fill in this reconciliation at the end of the year to 31 March if you deducted resident withholding tax (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 2004.

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

This guide provides information to people who pay interest about what they must do 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.

Resident withholding tax (RWT) on specified dividends/Maori authority distributions

Use this form for paying your RWT on specified dividends / Maori authority distributions.

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.

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.

Resident withholding tax reconciliation (RWT)statement

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

Resident withholding tax reconciliation statement

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

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.

Resident withholding tax reconciliation statement

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

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.

Resident withholding tax reconciliation statement

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

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.

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.

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.

Resident withholding tax on specified dividends/Maori authority distributions

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

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.

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.