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2023 Income tax assessments | From now until the end of July we’re issuing income tax assessments. Most people will receive theirs by 10 June. Timelines at the end of the tax year.

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Te rēhita aweretanga tāke kaiponu kainoho-tāwāhi Resident withholding tax exemption register

Income tax
Income tax
  • Withholding taxes
    • Resident withholding tax (RWT)
      • Payers of resident withholding tax RWT
      • Resident withholding tax exemption register
      • Tax rates for individuals

Income tax Dates

  • JUN 28
    AIM instalments are due if you have a March balance date.
  • JUN 28
    Provisional tax payments are due if you have a March balance date and use the ratio option.
  • JUN 28
    Provisional tax payments are due if you have a March balance date and use the ratio option.
  • All Income tax dates

If you have an exemption from RWT deducted from interest and dividends, this is known as having RWT exempt status.

Before 1 April 2020, we issued successful applicants with a certificate of exemption from RWT. A list of cancelled and reissued certificates of exemption was published quarterly in the New Zealand Gazette.

We have now introduced an online RWT exemption register.

Resident withholding tax exemption register

What's changed

From 1 April 2020 we no longer:

  • issue certificates of exemption for RWT
  • publish cancelled and reissued exemptions in the New Zealand Gazette.

Instead, your IRD number is added to the online register, which:

  • is automatically populated by us
  • identifies customers only by their IRD number
  • can be searched by exemption status, IRD number and when the information was last updated
  • is updated overnight every business day (Monday to Friday).

If you had a current RWT exempt status before 1 April 2020, you will have been automatically included on the register unless:

  • your exemption has been cancelled, has expired, or is revoked
  • you are exempt under an Act other than the Tax Acts and have not been approved under another criteria. 

Exemptions under other Acts

If you are exempt from RWT under an Act other than the Tax Acts, you may need to apply to us to be granted exempt status and be included on the electronic register.

To do this, check the register to see if you are already included. If you are, you already have an exemption. If you are not included on the register you can apply for an exemption.

Charities

If you are a charity registered with Charities Services, you do not need to apply for RWT exempt status. We will automatically put you on the register.

Applying for RWT exempt status

You can apply for RWT exempt status. We will tell you when you are added to the register and, if applicable, what the expiry date for your exemption is.

If your exemption is due to expire, you can reapply if you want to keep RWT exempt status.

Unless you're a deregistered charity, you need to let us know if you no longer meet the criteria for an exemption -we will update your status and the register. 

Check that your payer, for example your bank, knows about any changes to your exempt status. 

Apply for a resident withholding tax exemption

What this means for payers of investment income

If you are a payer of investment income you will need to access the electronic register to confirm which of your customers have RWT exempt status and update your systems. The register provides near real-time information which you can download into Excel.

Investment income reporting

When you've been charged RWT and you have an exemption

If you’ve had RWT deducted from a payment made to you but you have an exemption, you can request a refund by filling out the IR454 form.

Resident withholding tax - refund request IR454 2021 (PDF 67KB) Download form
RWT exemption register guide AD270 2020 (PDF 230KB) Download guide

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