The types of income covered by these proposals are:
- Portfolio Investment Entity (PIE) income; and
- income distributed by Māori authorities.
The withholding taxes covered by these proposals are:
- resident withholding tax (RWT);
- non-resident withholding tax (NRWT);
- approved issuer levy (AIL); and
- portfolio investment entity (PIE) tax.
Royalties and dividends paid to non-residents have been included within the scope of this consultation as they are subject to the NRWT regime, however no changes to the administration of royalties or dividends paid to non-residents are proposed.