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 your tax amount if you have a special situation."

You can have help with tax if you have a special situation. The Commissioner can help you by changing the amount of tax you need to pay. They can do this if you are paying tax under certain rules, such as section RA 6(2), RF 3, RF 4, or RF 10. You might not get this help if you are getting interest payments with someone who lives in New Zealand, as described in section RF 12(1). The Commissioner's decision will change the tax rules for your situation. This means the tax rules will apply to you in a different way because of the Commissioner's decision. The Commissioner has the power to make these changes to help with special situations. This power can be used to change the amount of tax you need to pay. It is used to help people who have special circumstances that are not covered by the usual tax rules.

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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 29 January 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"

RF 16: Relationship with RSCT rules, or

"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 12(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.

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2004 No 35 s NG 10