Income tax Dates
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JAN 28AIM instalments are due if you file GST monthly and have a March balance date.
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FEB 7End-of-year income tax and Working for Families bills are due, unless your tax agent has an extension of time to file your income tax return.
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FEB 28Provisional tax payments are due if you have a March balance date and use the ratio option.
Non-resident withholding tax (NRWT) is a tax withheld from New Zealand payments of interest, dividends, and royalties to non-residents (foreign investors).
These kinds of payments are called non-resident passive income (NRPI).
If you're a foreign investor who gets non-resident passive income, then your tax will be paid to us by your New Zealand based payer.
If you make non-resident passive income payments to foreign investors, then you'll need to:
- register as a payer
- deduct NRWT from these payments
- send the deductions to us.
Make sure you understand your non-resident withholding tax (NRWT) deduction and reporting obligations.