Forms starting with: N
Non-resident withholding tax - payer's guide IR291
(published March 2007)
About this guide
A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.
Adobe Acrobat PDF | 236kb | 50 pages
When to use this guide
If you pay non-resident withholding income (NRWI), this booklet tells you when you must deduct non-resident withholding tax (NRWT), when to pay the deductions to Inland Revenue, and what information you must give to the people you pay the NRWI to.
What you will need
