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Income Tax Act 2007

General collection rules - Residential land withholding tax

RL 5: Paying RLWT

You could also call this:

“How to pay Residential Land Withholding Tax to Inland Revenue”

When you need to pay or withhold Residential Land Withholding Tax (RLWT), you must give the money to the Commissioner. You do this following the rules in section RA 15, which talks about when to pay different types of tax.

You have to pay this tax every month. This is based on section RA 6C, which explains the rules about withholding and paying tax for residential land.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6890122.

Topics:
Money and consumer rights > Taxes
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RL 4: How much RLWT?, or

“Calculating the amount of Residential Land Withholding Tax to pay when buying residential land”

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RL 6: Commissioner repaying RLWT, or

“How to get a refund on your Residential Land Withholding Tax”

Part R General collection rules
Residential land withholding tax

RL 5Paying RLWT

  1. A person who is required to pay or withhold RLWT must pay the amount of tax to the Commissioner under section RA 15 (Payment dates for interim and other tax payments).

  2. For the purposes of section RA 6C (Withholding and payment obligations for residential land), the person must pay the amount of tax on a monthly basis.

Notes
  • Section RL 5: inserted, on , by section 49 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).