Withholding taxes

Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 28

AIM instalments are due if you file GST monthly and have a March balance date.

All Income tax dates

Withholding tax is a type of income tax deduction. It helps people to pay tax on all their income, not just salary or wages.

When someone earns income from interest, contract work or other sources that are not salary or wages, there are some situations when the payer must withhold tax from that income and pay it to us on the person's behalf.

For example, a bank deducts resident withholding tax (RWT) from interest it pays to investors, or a company deducts withholding tax from schedular payments it pays to contractors.

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Schedular payments Schedular payments are payments made to contractors who do certain kinds of work, mainly involving the supply of labour. Tax is deducted from these payments but they're different to salary or wage payments.
Resident withholding tax (RWT) Paying dividends and interest to New Zealand residents and deducting resident withholding tax.
Non resident withholding tax (NRWT) Deducting tax from New Zealand payments of interest, dividends, and royalties to investors who do not live in New Zealand.

Te kaiponu tāke Withholding taxes

Income tax Dates

Topics

Situations

Roles

Withholding taxes