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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

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Individuals & Families

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