Resident and non-resident withholding tax
Resident withholding tax deduction certificate for specified dividends / Maori authority distributions only IR17
About this form
Complete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Maori authority distributions to.
Adobe Acrobat PDF | 125kb | 2 pages
When to use this form
Use this form for paying resident withholding tax (RWT) deducted:
- from "specified dividends" which are one of the following:
- dividends paid by companies which:
- at the time are not resident in New Zealand, or
- are prohibited by their constitution from distributing all income to any proprietor, member or shareholder, or
- whose incomes are exempt; or who are solely engaged in life insurance or re-insurance
- dividends paid on specified preference shares
- amounts distributed by a Maori authority that are treated as dividends
- dividends paid by companies which:
Note that these dividends have no imputation or dividend withholding payment credits to attach.
- by agents or trustees from dividends received on behalf of another person.
What you will need
- IRD number
- month and year specified dividend was paid
- gross dividends
- imputations credits
- dividend withholding payments.
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After you finish
Please print, fill in all the details, sign and post the completed form to your nearest Inland Revenue office.
You may wish keep a copy of this form for your personal records.
