Documents related to current tax year or to no specific tax year
NRWT ( Non-resident withholding tax) - payer's guide IR291
(published December 2011)
About this guide
A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.
Adobe Acrobat PDF | 237kb | 42 pages
When to use this guide
If you pay non-resident passive income (NRPI), this guide tells you:
- when you're required to deduct NRWT (non-resident withholding tax)
- when to pay the deductions to us, and
- what information you're required to give to the people you pay the NRPI to.
What you will need