Statute
Section Sch50-“ 25 — Income Tax Act 2007: RWT withholding certificates
Text of the provision Official document
“ 25 RWT withholding certificates “ (1) Subsection (1B) applies when a person withholds RWT for resident passive income paid to or derived by any other person that is— “ (a) interest; or “ (b) a dividend treated as interest; or “ (c) a dividend to which section RE 9(2) of the Income Tax Act 2007 applies. “ (1B) The person must prepare an RWT withholding certificate that contains the information set out in subsection (6). ”
Official source: legislation.govt.nz
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