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並前往https://www.ird.govt.nz/property/buying-and-selling-residential-property/residential-land-withholding-tax/when-rlwt-is-deducted

When residential land withholding tax (RLWT) is deducted

An offshore RLWT person will only have RLWT deducted from their share of the property sale profit. Your withholder can use our RLWT calculator ...

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