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Use this form for paying resident withholding tax (RWT) deducted:
- from "specified dividends" which are one of the following:
- dividends paid by companies which:
- at the time are not resident in New Zealand, or
- are prohibited by their constitution from distributing all income to any proprietor, member or shareholder, or
- whose incomes are exempt; or who are solely engaged in life insurance or re-insurance
- dividends paid on specified preference shares
- amounts distributed by a Maori authority that are treated as dividends
Note that these dividends have no imputation or dividend withholding payment credits to attach.
- by agents or trustees from dividends received on behalf of another person.
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