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CS 20/03
08 Jun 2020

NRWT for dividends paid to companies: Administering the new holding period tests in Article 10 of the NZ/Australia DTA (and in agreements with other countries)

This Commissioner’s statement discusses the correct rate of non-resident withholding tax (or NRWT) that must be withheld from a dividend paid to a corporate payee under the holding period test changes for tax treaties following the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (or MLI).

Tax Information Bulletin Vol 32 No 7 - August 2020