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myIR, payments and more

Resident withholding tax (RWT)
Tāke mō ngā huamoni me ngā pānga


List of words and terms used in this section
Conduit tax relief Foreign dividend payment
Listed PIE Non-resident passive income
Resident passive income  

Conduit tax relief

Term sometimes used for company tax rate.

Foreign dividend payment

Formerly known as dividend withholding payment.

Listed PIE

A listed PIE (portfolio investment entity) is a company listed on the New Zealand stock exchange that:

  • has elected to become a PIE, and
  • is not a PIE that uses the investor's prescribed investor rate.

Non-resident passive income

Formerly non-resident withholding income

Resident passive income

Resident passive income means an amount paid to a person resident in New Zealand that consists of:

  • interest
  • a dividend
  • a taxable Māori authority distribution (other than a retirement scheme contribution)
  • a replacement payment paid to a person under a share lending arrangement.