Skip to main content

Resurgence Support Payment RSP Applications for the RSP for businesses affected by the 17 August alert level change are still open. Find out more

COVID-19 - Our offices are currently closed for customer visits so we can support the government’s COVID response. We will contact you if you have already booked an appointment with us. You can still contact us and get help.    Contact us

Second Resurgence Support Payment Applications for the 2nd Resurgence Support Payment (RSP) for the alert level increase that started on 17 August are now open Resurgence Support Payment

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.


 

 
Last updated: 14 Sep 2020
Jump back to the top of the page