Income Tax Act 2007

General collection rules - Withholding tax on non-resident passive income (NRWT)

RF 15: Commissioner’s power to vary amounts of tax

You could also call this:

"The Commissioner can change the amount of tax you pay in special cases."

The Commissioner can change the amount of tax you must pay in special cases. You might not have to withhold Non-Resident Withholding Tax under certain sections like section RA 6(2), RF 3, RF 4, or RF 10. The Commissioner can also change the amount of tax you must withhold under section RA 6(2). This rule does not apply to interest payments you receive with someone who lives in New Zealand, as described in section RF 12B(1). When the Commissioner uses this power, the Non-Resident Withholding Tax rules apply as if they had been changed. The Commissioner's decision affects how the rules work for your particular case.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520375.

This page was last updated on 5 April 2026 — View changes

Topics:

Money and consumer rights > Taxes

RF 14: Treatment of FDP credits, or

"This section about foreign dividend payment credits no longer applies"

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"How RSCT and NRWT taxes work for overseas retirement scheme contributions"

Part RGeneral collection rules
Withholding tax on non-resident passive income (NRWT)

RF 15Commissioner’s power to vary amounts of tax

For the purposes of meeting the special circumstances of a case or class of cases, the Commissioner may—
relieve a person from an obligation to withhold NRWT under section RA 6(2) (Withholding and payment obligations for passive income), RF 3, RF 4, or RF 10; or
vary the amount of tax that a person must withhold under section RA 6(2).

This section does not apply to an amount of tax for a payment of interest derived jointly with a person resident in New Zealand as described in section RF 12B(1).
On the exercise of a power under subsection (1), the NRWT rules apply in the particular case as if they were amended in the way in which the power is exercised.

Compare

2004 No 35 s NG 10

Notes

Section RF 15(2): amended (with effect on 1 April 2008), on 29 March 2025, by section 130(1) (and see section 130(2) for application) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).