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

Completing your AIL return and payment due dates

We send you an Approved issuer levy (IR67A) pre-printed return form about two weeks before your payment is due. Payment due dates are based on your registration details.

If your name, address or IRD number details are wrong,  print the correct details on the pink part (Inland Revenue copy) of the return before sending it back.

Monthly due date

If you pay AIL of $500 or more each year, or would if AIL was not zero rated, you have to file and pay monthly.

Your IR67A and payment are due on the 20th of the month after the month the interest was paid.

Six-monthly due dates

If you pay AIL of less than $500 each year, or would have if AIL was not zero-rated, you can choose to pay six-monthly. If you didn't choose to file six-monthly when you registered for AIL call our Non-resident Centre.

We'll send you returns for the following periods:

1 April to 30 September - IR67A and payment due 20 October

1 October to 31 March - IR67A and payment due 20 April.

Note  
If the due date falls on a weekend or a New Zealand public holiday, the due date is the next working day.

If your AIL payment adds up to $500 during the year, you must:

  • send a completed return and a payment by the 20th of the month after AIL reaches $500
  • pay monthly for the rest of that year
  • request monthly forms.

If you don't have a return

If you're due to make a payment but haven't received an IR67A, you'll need to download one and send it to us.Go to the Approved issuer levy (IR67A)

If you've overpaid your AIL

If you've overpaid your AIL, write to our Non-resident Centre with the following information about the overpayment:

  • how it happened
  • what period it relates to, and
  • if you want it
    • refunded, or
    • transferred to another period or tax type.

Late filing or payment

Where AIL is not paid on the due date, interest and late payment penalties will apply.

These are the same as the interest and late payment penalties that apply to late payment of income tax.

Where a return is filed late the zero rate for interest on certain bonds is not available. The full 2% levy rate is payable by the due date for that period.

If you know you will not be able to file the return in time please contact us

Find out more about penalties and interest

If there's no AIL to pay

If there's no AIL to pay you still need to file a "nil" IR67A. To complete a nil return:

  • leave the amount boxes blank
  • sign it
  • return it by the payment due date.

If you don't file a nil IR67A we'll contact you to ask why you haven't filed one or paid any AIL.