|
If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to us to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with us.
Use this form to advise us of the interest paid (in New Zealand dollars) and the approved issuer levy (also in New Zealand dollars) that has been deducted for the period, when sending us in your payment.
|