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Non-resident withholding tax (NRWT)
Tāke mō ngā huamoni me ngā pānga ki tauiwi
Approved issuer levy: Ceasing AIL

Ceasing AIL

If you stop paying AIL permanently you need to let us know by contacting our Non-resident Centre. We'll stop sending you the payment forms and close your account.

Revoking approved issuer status

Approved issuer status lasts until it's revoked. It can be revoked if you:

  • are guilty of serious default or neglect of your tax duties
  • ask for the status to be revoked by writing to our Non-resident Centre.

What effect does this have?

If approved issuer status is revoked:

  • zero rating can't apply to new securities
  • existing registered securities are not affected.