NRWT ( Non-resident withholding tax) - payer's guide

A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.

New employee opt-out request

This form is for new employees who are subject to automatic enrolment and want to opt out of KiwiSaver. You can also complete this online.

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.

New Zealand NRWT (non-resident withholding tax) withholding certificate

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

New Zealand tax residence guide

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules.

New Zealand tax residence questionnaire

Form to use to tell us you are leaving, or have left New Zealand so we can tell you your tax residence status and if you have any further New Zealand tax obligations. It also includes the IR597 form you can use to elect someone in New Zealand to act on your behalf.

Non-active company declaration

This form enables you to declare a company as non-active. Completing this form excuses a company from filing income tax and imputation returns. It is the legal document that will remain in force for succeeding years unless the company ceases to be non-active.

Non-active company reactivation

When a company has declared themselves as non-active with us and are not required to file income tax or imputation returns - this is the form to reactivate the company as active. The completion of this legal document now means the company will be required to file annual income tax and imputation returns.

Non-resident contractors' tax (NRCT) certificate of exemption application form

If you are a non-resident contractor, you may wish to apply for relief from schedular tax.

Non-resident income tax return guide 2002

This guide is designed to assist non-residents in completing their income tax return, the IR3NR, and will assist in determining who qualifies as a non-resident for taxation purposes.

Non-resident income tax return guide 2003

This guide is designed to assist non-residents in completing their income tax return, the IR3NR, and will assist in determining who qualifies as a non-resident for taxation purposes.

Non-resident income tax return guide 2004

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

Non-resident income tax return guide 2005

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

Non-resident income tax return guide 2006

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

Non-resident income tax return guide 2007

This guide will help non-residents complete their income tax return - IR3NR, and help determine who qualifies as a non-resident for tax purposes. This guide is for the 2007 income year.

Non-resident income tax return guide 2008

This guide helps you fill in your IR3NR return for the year 2008 year.

Non-resident income tax return guide 2009

This guide helps you fill in your IR3NR return for the year 2009 year.

Non-resident income tax return guide 2010

This guide helps you fill in your IR3NR return for the 2010 tax year.

Please refer to the AD45 for assistance with calculating your Provisional tax liability for the 2011 income tax year.

Non-resident income tax return guide 2011

This guide helps you fill in your IR3NR return for the 2011 tax year.

Non-resident withholding tax - payer registration

If 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.

Notice of election to determine control and income interests on a daily measurement basis (foreign company or FIF)

Use this form to determine the control and income interests in a foreign company on a daily measurement basis, or an income interest in a foreign investment fund (FIF) on a daily measurement basis where the accounting profits or branch equivalent methods are used to calculate FIF income or loss for that interest.

Notice of objection - child support

You can use the IR119 to show grounds for any objections about child support. Either party can object to a decision. However, only the paying parent can object to an assessment. You can complete this form online.

Notice of proposed adjustment

Use this form if you want to change a return you've filed or you disagree with an assessment or decision that we've issued.

Notice of response

Use this form if you want to respond to a notice of proposed adjustment (NOPA) that we have sent out to you.

Notice to waiver a time bar

This notice must be signed and delivered to the Commissioner before the expiry of the relevant 4-year period.

NRWT (non-resident withholding tax)

Use this form for paying your NRWT deducted to us.

NRWT (non-resident withholding tax) on interest, dividends and royalties reconciliation statement

This reconciliation balances the NRWT owing on the interest, dividends and royalties you paid, with the NRWT paid during the year.

NRWT reconciliation statement guide 2009

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

NRWT reconciliation statement guide 2010

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

NRWT reconciliation statement guide 2011

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

Changes to provisional tax for the 2011 year

Tax rate changes announced in the 2010 Budget have affected the provisional tax calculations for the 2011 income year.

Please refer to this worksheet to help you recalculate your standard provisional tax liability with your 2010 IR3NR.