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Forms and guides Ngā puka tāke me ngā puka tohutohu

RWT on interest - payer's guide (IR283)

Use this guide if you pay interest to learn about resident withholding tax rules and what your obligations are, including:

  • when you must deduct resident withholding tax from the interest you pay
  • when to pay deductions to us, and
  • what information you must give to the people you pay the interest to.