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› RWT (resident withholding tax)
RWT (resident withholding tax)
Are you using the correct rate?
From 1 April 2010, changes to
RWT
, PIEs and secondary tax rates take effect
Deducting
RWT
from interest or dividends paid to investors
Registering as a payer of
RWT
How much
RWT
to deduct
Paying the
RWT
you've deducted to us
Paying investors who have
RWT
certificates of exemption
Correcting errors when deducting
RWT
from interest and dividends
Requirements for issuing
RWT
certificates
Receiving interest or dividends with
RWT
deducted
How much
RWT
will you pay?
Interest, dividends and
RWT
Applying for an exemption from
RWT
What to do at the end of the tax year
RWT
exemptions
Who is exempt from RWT?
What happens when an
RWT
exemption certificate is cancelled
List of cancelled
RWT
exemption certificates
List of reissued
RWT
exemption certificates
Additional information and help
Glossary
Date published: 16 Mar 2010
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Resident withholding tax (RWT) on interest - payer's guide IR283
Application for exemption from resident withholding tax on interest and dividends IR451
Resident withholding tax (RWT) election IR456
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RWT (Resident withholding tax)
Deducting RWT from interest or dividends paid to investors
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Gaming machines
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GST (Goods and services tax)
Registering
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Making additional GST calculations
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Changing, corrrecting & disagreeing
Cancelling your GST
Additional information and help
KiwiSaver for employers
Maori organisations
Introduction
Eligibility
Becoming a Maori authority
Accounting for tax
Distributions
Credits
Facing difficulties meeting obligations
How to cease being a Maori authority
Employer responsibilities
Becoming an employer
Employing staff
Payroll
Keeping records
Filing returns and making payments
Failing to meet your obligations
For payroll software developers
Provisional tax
RWT (Resident withholding tax)
Deducting RWT from interest or dividends paid to investors
Receiving interest or dividends with RWT deducted
RWT exemptions
Reissued certificates
Cancelled certificates
Additional information and help
Trusts and estates
Concepts
Filing tax returns
Income taxed
Beneficiaries
Types of trusts
Unclaimed money
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PIEs for non-resident investors
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Double tax agreements
Child support
Background information
Paying parents
For custodians
Information for employers
E-commerce and tax
Trading electronically
E-commerce and income tax
E-commerce and GST
Non-resident contractors' tax (NRCT)
Non-resident withholding tax (NRWT)
Approved issuer levy
NRWT payers
Screen production industry
Income tax treatment
Travelling or based overseas
Trans-Tasman imputation
Unclaimed money
