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Tax Administration Act 1994

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

54B: Return of statement for RLWT

You could also call this:

"Tell the tax office about your Residential Land Withholding Tax payments"

Illustration for Tax Administration Act 1994

You must give the Commissioner a statement about your RLWT obligations, which is called a return. You do this when you pay RLWT to the Commissioner or at a later time they allow. You also give the Commissioner a return if you do not have to pay RLWT because of section RL 4 of the Income Tax Act 2007.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6890193.

Topics:
Money and consumer rights > Taxes
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"Info about people who get passive income in New Zealand"

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54C: Information in relation to payment of RLWT, or

"Information to give when selling residential land"

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

54BReturn of statement for RLWT

  1. A person that must make a payment of RLWT must give the Commissioner a statement in relation to their RLWT obligations (the return), in the form prescribed by the Commissioner, at the time at which the RLWT must be paid to the Commissioner or within such further time as the Commissioner may allow.

  2. Also, a person must give the Commissioner the return if they have no RLWT to pay because of the application of section RL 4 of the Income Tax Act 2007.

Notes
  • Section 54B: inserted, on , by section 80 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).