Tax on schedular payments
Schedular payments (aka Withholding tax deduction) are made to contractors who perform activities outlined in Schedule 4 of the Income Tax Act 2007.
You’ll find more information on the IRD website, under headings such as:
- Taxing activities called schedular payments (formerly withholding payments)
- Certificates of exemption from withholding tax (IR331)
- Tax on schedular payments (formerly withholding payments)