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RF 4: Non-resident passive income received by agents and others
or “Tax on overseas income received by New Zealand agents or institutions”
You could also call this:

“When you don't need to deduct tax if it's already been withheld”

You don’t need to take out non-resident withholding tax (NRWT) from a payment if some or all of that payment is resident passive income and the tax has already been collected. This means if you’ve already taken out the tax from the resident passive income part of the payment, you don’t have to do it again for that same part.

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Next up: RF 6: When amounts of tax not withheld or partly withheld

or “What happens when tax isn't fully deducted from payments to non-residents”
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Part R General collection rules
Withholding tax on non-resident passive income (NRWT)

RF 5When amounts of tax already withheld

  1. 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.

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