RB 2: Income tax liability for non-filing taxpayers for non-resident passive income
You could also call this:
“Former tax rules for non-residents earning passive income from NZ”
This section of the law is about taxes for people who don’t live in New Zealand but earn money from New Zealand sources without having to do anything. It used to explain how much tax these people had to pay. However, this part of the law was removed on 30 March 2017, so it no longer applies. If you want to know more about taxes for people who don’t live in New Zealand, you might need to look at other parts of the tax laws.
RB 3: Schedular income tax liability for filing taxpayers for non-resident passive income, or
“How to calculate tax on income earned in New Zealand by non-residents”
Part R
General collection rules
Terminal tax
RB 2Income tax liability for non-filing taxpayers for non-resident passive income (Repealed)
Notes
Section RB 2: repealed, on , by section 258 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
