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RE 19: Choosing other rates
or “Choosing a different tax rate for your passive income”
You could also call this:

“Rules for paying Resident Withholding Tax to the Commissioner”

If you need to withhold RWT (Resident Withholding Tax), you must pay the amount to the Commissioner. You should follow the rules in sections RA 15 and RA 16 about when to make these payments and how to work out the payment dates. These sections explain the details about payment dates and how they are set.

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Next up: RE 21: Basis for payment of RWT

or “How and when RWT is paid to the government”
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Part R General collection rules
Withholding tax on resident passive income (RWT)

RE 20Paying RWT

  1. A person who is required under the RWT rules to withhold RWT must pay the amount of tax to the Commissioner under sections RA 15 and RA 16 (which relate to payment dates and the basis on which the payment dates are set).

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