Application to register security or securities for approved issuer levy (AIL)
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Application to register security or securities for approved issuer levy (AIL)
Form Number: IR397 / Form Code: IR397
About this Form
Only securities that have been registered with us qualify for a zero rate of non-resident withholding tax. This form is used to register securities – a separate form must be completed for each security or class of securities.
When to use this form
If you already have approved issuer status, use this form to register each additional security – fill in a separate form for each security you want to register.
What you will need
If you have more than one security to register, you’ll need to complete a separate security registration:
- IRD number to be registered
- contact details
- nature of business or trade
- start date of paying interest to
- expected AIL for each year
- description of security
- issue date for security
- date of redemption
- face value of security in New Zealand dollars
- redemption value
- interest or coupon rate
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