Find a form or guide based on keyword, document number, document title or tax year:
| Title and summary | Number |
Application for exemption from resident withholding tax (RWT) on interest and dividendsForm to use to apply for a certificate of exemption from resident withholding tax (RWT). |
IR451 |
Application to register security or securities for approved issuer levy (AIL)Only securities that have been registered with us qualify for a zero-rate of non-resident withholding tax. This form is used to register securities. Complete a separate form for each security or class of securities. |
IR397 |
Approved issuer levyUse this form for paying your approved issuer levy. |
IR67A |
Approved issuer levy guideThis guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax (NRWT). |
IR395 |
Approved issuer levy (AIL) - payer registrationIf you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with Inland Revenue. |
IR396 |
Budget 2010: RWT rate changes for interest recipientsThe RWT rates on interest will change to align with the changes to the income tax rates from 1 October 2010 for most interest recipients, or 1 April 2011 for companies. This guide has information on what the changes are and how they may affect you. You should not have to do anything as the interest payer will change your current rate to the new rate from 1 October 2010. |
IR743 |
Choose your RWT deduction rateUse this form to choose the rate that RWT is deducted from your interest. |
IR456 |
New Zealand non-resident withholding tax (NRWT)A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid. |
IR386 |
New Zealand NRWT (non-resident withholding tax) withholding certificateComplete one certificate for each non-resident you deducted NRWT from during the year to 31 March. |
IR67 |
Non-resident contractors' tax (NRCT) certificate of exemption application formIf you are a non-resident contractor, you may wish to apply for relief from schedular tax. |
IR197 |
Non-resident withholding tax - payer registrationIf you pay non-resident withholding income (NRWI), you must deduct non-resident withholding tax (NRWT), and are required to register as a payer of non-resident withholding tax. |
IR380 |
NRWT (non-resident withholding tax)Use this form for paying your NRWT deducted to us. |
IR67P |
NRWT (non-resident withholding tax) on interest, dividends and royalties reconciliation statementThis reconciliation balances the NRWT owing on the interest, dividends and royalties you paid, with the NRWT paid during the year. |
IR67S |
NRWT reconciliation statement guide 2009Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement. |
IR67SG |
NRWT reconciliation statement guide 2010Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement. |
IR67SG |
NRWT reconciliation statement guide 2011Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement. |
IR67SG |
RWT withholding certificateYou must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March. |
IR15 |
RWT withholding certificate 2010You must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March. |
IR15 |
Resident withholding tax (RWT) on company dividendsRWT is deducted from interest on money lent as well as on company dividends. This booklet deals only with RWT on dividends you pay your shareholders. |
IR284 |
Resident withholding tax (RWT) on interest - payer's guideThis guide is for people who pay interest under the resident witholding tax (RWT) rules. It tells you when you must deduct RWT from the interest you pay, when to pay the deductions to Inland Revenue and what information you must give to the people you pay the interest to. |
IR283 |
Resident withholding tax (RWT) reconciliation statement 2011This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2011. |
IR17S |
Resident withholding tax (RWT) - interest payer registrationYou or your organisation must register as a resident withholding tax (RWT) payer if you pay out more than $5,000 a year in resident withholding income and you pay the resident withholding income as part of a taxable activity (such as a trade, profession or business, or an activity carried out by a non-profit body or local authority), or we have issued you a certificate of exemption from RWT, or you are a non-resident but carrying on a taxable activity in New Zealand through a fixed establishment. You can also complete this online. |
IR450 |
Resident withholding tax (RWT) reconciliation statement 2004This form reconciles all dividends and RWT paid by agents and trustees for the year to 31 March 2004. |
IR17SA |
Resident withholding tax (RWT) reconciliation statement 2004This form reconciles all specified dividends and RWT paid for the year to 31 March 2004. |
IR17S |
Resident withholding tax (RWT) reconciliation statement 2005This form reconciles all specified dividends and RWT paid for the year to 31 March 2005. |
IR17S |
Resident withholding tax (RWT) reconciliation statement 2005This form reconciles all dividends and RWT paid by agents and trustees for the year to 31 March 2005. |
IR17SA |
Resident withholding tax (RWT) reconciliation statement 2006This form reconciles all specified dividends / Māori authority distributions and RWT paid for the year to 31 March 2006. |
IR17S |
Resident withholding tax (RWT) reconciliation statement 2006This form reconciles all dividends / Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2006. |
IR17SA |
Resident withholding tax (RWT) reconciliation statement 2007This form reconciles all specified dividends / Māori authority distributions and RWT paid for the year to 31 March 2007. |
IR17S |
Resident withholding tax (RWT) reconciliation statement 2007This form reconciles all dividends / Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2007. |
IR17SA |
Resident withholding tax (RWT) reconciliation statement 2008This form reconciles all specified dividends/Māori authority distributions and resident withholding tax (RWT) paid for the year to 31 March 2008. |
IR17S |
Resident withholding tax (RWT) reconciliation statement 2008This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2008. |
IR17SA |
Resident withholding tax (RWT) reconciliation statement 2009This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2009. |
17SA |
Resident withholding tax (RWT) reconciliation statement 2009This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2009. |
IR17S |
Resident withholding tax (RWT) reconciliation statement 2010This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2010. |
IR17S |
Resident withholding tax (RWT) reconciliation statement 2010This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2010. |
IR17SA |
Resident withholding tax (RWT) reconciliation statement 2011This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2011. |
IR17SA |
Resident withholding tax - refund requestUse this form to request a refund if you have been charged resident withholding tax (RWT) and you hold a certificate of exemption from RWT. |
IR454 |
Resident withholding tax deduction certificate for specified dividends / Māori authority distributions onlyComplete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Māori authority distributions to. |
IR17 |
RWT (resident withholding tax) on interest reconciliation statementFill in this reconciliation at the end of the year to 31 March, if you deducted RWT from any interest you paid, or you did not deduct RWT because the recipient had a certificate of exemption or was exempt under an Act other than the Income Tax Act 2007. |
IR15S |
RWT on interestUse this form for paying your RWT. |
IR15P |
RWT on specified dividends/Māori authority distributionsUse this form for paying RWT (resident withholding tax) deducted from specified dividends, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person. |
IR17P |