Statute
Section RF 5 — Income Tax Act 2007: When amounts of tax already withheld
Text of the provision Official document
RF 5 When amounts of tax already withheld A person is not required to withhold NRWT when some or all of the payment consists of resident passive income to the extent to which the amount of tax has already been collected. Defined in this Act: amount of tax , non-resident passive income , NRWT , pay , resident passive income , Compare: 2004 No 35 s NF 2(6)
Official source: legislation.govt.nz
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