Yes, unless you hold an exemption certificate from Inland Revenue.
The current New Zealand tax laws require MARAC to deduct resident withholding tax (RWT) from your interest before it is credited or paid to you. Please ensure you show your IRD number and your tax rate (19.5%, 30%, 33% or 39%) on the investment application form. If you don’t show your IRD number, we must deduct RWT at 39%.
If you are not a New Zealand tax resident, we deduct non-resident withholding tax at either 10% or 15%, depending on where you live. Alternatively, you can ask us to deduct approved issuer levy instead, which is only 2%.
The interest rates we offer on investments are based on the expectation that the funds will be with us for the full term. Investors do not have a right to withdraw their investment before maturity, but we understand that people’s circumstances change. We will consider early repayment in the situation of financial hardship. We also repay investments when a sole investor passes away. If a joint investor dies we transfer the investments to the surviving investor.
The interest rate may be reduced when an investment is repaid early, to match the term that the funds were actually invested for. For example, a $5,000 term deposit for two years might receive interest at 7.75%. If the investment was repaid after nine months, the rate for that period might be 7.6%, so the interest will be calculated at that rate.
In each case we need a written application giving full details of the situation and the reasons for requesting early repayment. If your request is approved we will repay the funds within five working days.