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Announcements
Ngā pānuitanga
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Ngā Pire
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Hōtaka mahi
Consultation
Whai Tohutohu
Tax treaties
Ngā tiriti taake
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Taxation Residential Land Withholding Tax GST on Online Services and Student Loans Bill
Residential land withholding tax
Overview
New tax type: residential land withholding tax
When RLWT applies
Person required to pay RLWT (the paying agent and the withholding agent)
Calculating RLWT
Information requirements
When RLWT obligations are not met
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