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Resident withholding tax (RWT) - interest payer registration IR450

(published April 2007)

About this form

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.

PDF | 81kb | 3 pages

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this form

Use this form to register if you're going to start deducting resident withholding tax (RWT) from interest that you pay.

What you will need

If you have more than one security to register, you'll need to complete a separate security registration.

  • IRD number to be registered
  • contact details
  • BIC (business industry classification) code
  • start date of paying interest to
  • expected AIL for each year
  • description of security
  • issue date for security
  • date of redemption
  • face value of security in New Zealand dollars
  • redemption value
  • interest or coupon rate

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After you finish

Please print, sign and post the completed form to your nearest Inland Revenue office.

You may wish to keep a copy of this form for your personal records.

List of postal addresses for Inland Revenue >