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Resident withholding tax deduction certificate for specified dividends / Maori authority distributions only特定分红居民代扣税抵扣证书/毛利社团分配

About this Guide

Complete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Maori authority distributions to.

When to use this guide

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.

What you will need

  • IRD number
  • month and year specified dividend was paid
  • gross dividends
  • imputations credits
  • dividend withholding payments.
  • Adobe Reader 9 http://www.adobe.com/products/reader/

    After you finish

    Please print, fill in all the details, sign and post the completed form to your nearest Inland Revenue office.

    You may wish keep a copy of this form for your personal records.

    The Files relate with this forms
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    Resident withholding tax deduction certificate for specified dividends / Maori authority distributions only

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