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Courses/Accounting & Tax/Tax Planning & Compliance

RWT and NRWT - Issues and Opportunities

Stay updated on RWT and NRWT obligations for clients, focusing on dividends, interest, royalties, and opportunities to minimize tax liabilities.

Created byTEO Training
BeginnerUpdated Jan 18, 2025
RWT and NRWT - Issues and Opportunities

What You'll Learn

check_circleEnsure that all RWT and NRWT requirements are met in client scenarios.
check_circleIdentify opportunities to minimize or remove RWT and NRWT obligations.
check_circleApply the knowledge of these taxes effectively in practical situations.
check_circleLearn about the Approved Issuer Levy, RWT exemptions, and the taxation of non-resident financial arrangement income (NRFAI).

About This Course

The purpose of this webinar is to ensure you are up-to-date with the Resident Withholding Tax (RWT) and Non-Resident Withholding Tax (NRWT) requirements for your clients, and to discuss practical strategies to minimize or remove obligations where possible.

Key Focus Areas:

  • RWT vs NRWT: Key differences and when each tax applies.
  • Dividends: Tax treatment of dividends, both NZ company to NZ company and NZ company to overseas entities.
  • Interest: How accrued RWT is treated in tax returns.
  • Royalties: Tax implications for royalties paid to overseas entities.
  • Double Tax Agreements: How these agreements affect RWT and NRWT.
  • Approved Issuer Levy: Application and benefits.
  • RWT Exemptions: Exploring applicable exemptions for RWT.
  • Non-Resident Financial Arrangement Income (NRFAI): How NRFAI is handled with NRWT.
  • Impact of the New 39% Tax Rate: Any updates or changes due to the recent tax rate introduction.

 

Suitable for: Accountants and professionals advising clients on payments of dividends, interest, and royalties. It is designed for experienced advisors who have a working knowledge of these topics but wish to refine their understanding.

Your Instructors

TEO Training
TEO Training
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TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Ryan Watt
Ryan Watt

Partner - Tax Advisory, Findex/Crowe

Ryan has a wide range of clients, from privately owned New Zealand companies to multinational groups, to whom he provides a broad spectrum of tax, mergers and acquisitions, and transaction services. Ryan specializes in providing advice on international tax, mergers and acquisitions/transaction services, corporate tax matters, property tax, and trans-Tasman tax implications.

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