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Under certain circumstances, you can apply for a certificate of exemption from RWT (resident withholding tax). If you have an exemption certificate, you are paid the full amount of interest or dividends, with no RWT deducted.
If we issue you a certificate because you expect to have income over $2 million you will need to reapply each year.
You need to complete an Application for exemption from resident withholding tax (RWT) on interest and dividends (IR451) and send it to us. .
If your certificate of exemption is cancelled you must give written notice of the cancellation to any interest or dividend payers within five working days of receiving the notification.
Your certificate may be cancelled if you: