On August 21 2015, New Zealand Inland Revenue published a guide for payers of non-resident withholding tax (NRWT). The guide provides a general overview on

• Deducting NRWT;
• Registering as an NRWT payer
• End of year filing obligations; and
• NRWT rates.

In addition to the standard domestic rates of 30% for dividend payments, and 15% for interest and royalty payments, the guide also provides speci…