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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Fringe benefits

49: NRWT withholding certificates and annual reconciliations

You could also call this:

"Rules about non-resident tax on benefits"

Illustration for Tax Administration Act 1994

You need to know about a rule called NRWT withholding certificates and annual reconciliations. This rule is part of the Tax Administration Act 1994 and is about fringe benefits. It was repealed on 1 April 2020 by section 318 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7175764 legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351544.

Topics:
Money and consumer rights > Taxes
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48B: Reconciliation statement for retirement scheme contribution withholding tax, or

"A statement to check retirement savings tax is correct"

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50: Statement of payment of RWT, or

"What is a Statement of Payment of RWT?"

Part 3Information, record-keeping, and returns
Returns: Fringe benefits

49NRWT withholding certificates and annual reconciliations (Repealed)

    Notes
    • Section 49: repealed, on , by section 318 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).