An approved issuer is someone who pays interest at a zero rate of non-resident withholding tax (NRWT).
Instead of deducting NRWT they pay a levy on the securities they register with us.
Tax summary
Approved issuers need to pay a levy of 2% on the interest of each registered security. They can claim a deduction of the 2% in their New Zealand income tax return if the interest that has been paid is tax deductible.
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Last updated:
14 Sep 2020