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Tax Administration Act 1994

Information, record-keeping, and returns - Investment income information

25H: Information on royalties paid to non-residents

You could also call this:

"Telling the tax office about money paid to people overseas"

Illustration for Tax Administration Act 1994

You need to give the Commissioner information about royalties paid to non-residents. You must provide this information in electronic form, as prescribed by the Commissioner. You have to do this by 31 May after the end of the tax year, using the details set out in schedule 6, table 1, rows 1 to 11, 16, 21, and 22.

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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=LMS336631.

Topics:
Money and consumer rights > Taxes
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"Telling the tax office about dividend payments"

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Part 3Information, record-keeping, and returns
Investment income information

25HInformation on royalties paid to non-residents

  1. A payer referred to in section 25E(1)(d) must deliver the investment income information for the payment of the royalty as set out in schedule 6, table 1, rows 1 to 11, 16, 21, and 22, as applicable, to the Commissioner—

  2. in electronic form and by means of an electronic communication as prescribed by the Commissioner; and
    1. by 31 May after the end of the tax year.

      Notes
      • Section 25H: inserted, on , by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).