About this Form

If you’re paying more than $5,000 a year in interest, you must register as a resident withholding tax (RWT) payer.

When to use this form

You’ll need to do this when:

• you pay the interest as part of a taxable activity, for example as a trade, profession, business, or as a non-profit body or local authority
• we’ve issued you a certificate of exemption from resident withholding tax
• you’re a non-resident carrying on a taxable activity in New Zealand through a fixed establishment

What you will need

• the IRD number to be registered
• your contact details
• your BIC (business industry classification) code
• the date you’ll start paying interest

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