Skip to main content

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.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

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.


 

 
Last updated: 14 Sep 2020
Jump back to the top of the page