About this Form

Use this form for paying resident withholding tax (RWT) deducted from specified dividends, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person.

When to use this form

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, or
  • dividends paid on specified preference shares

These dividends have no imputation or dividend withholding payment credits to attach.

• amounts distributed by a Maori authority
• by agents or trustees from dividends received on behalf of another person

What you will need

• your IRD number
• month and year specified dividend/Maori authority distribution paid
• gross dividends/distributions
• imputation/Maori authority credits
• dividend withholding payments

This page is also available in: 简体中文