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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

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An approved issuer is someone who pays interest at a zero rate of non-resident withholding tax (NRWT).

Instead of deducting NRWT they pay a levy on the securities they register with us.

Tax summary

Approved issuers need to pay a levy of 2% on the interest of each registered security. They can claim a deduction of the 2% in their New Zealand income tax return if the interest that has been paid is tax deductible.


 

 

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Last updated: 14 Sep 2020
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