1 IR 395 October 2014 Approved issuer levy (AIL) A A guide for payers
2 1 Introduction If you (a borrower) pay interest to a non-resident lender (the person who you ve borrowed from), and want to pay it at a zero rate of NRWT (non-resident withholding tax), you can elect to be an approved issuer (you must notify us of this election). Then, instead of deducting NRWT, you (or a person on your behalf) must pay a levy on the securities registered with us. The levy, known as approved issuer levy (AIL), is calculated at a rate of 2% of the value of the registered security. This is the amount of interest paid on the security, or any redemption payment on a bond issued at a discount. For certain bonds the levy is reduced to 0%. This guide explains how borrowers (you) can pay AIL instead of having to deduct NRWT. We also explain the main requirements for: approved issuer status registration of securities payment of AIL zero-rated bonds. Pages 5 to 8 explain the terms used in this guide. If you have any questions or need more information, please write to us at: Inland Revenue PO Box Wellington Mail Centre Lower Hutt 5045 The information in this booklet is based on current tax laws at the time of printing.
3 2 APPROVED ISSUER LEVY Go to our website for information and to use our services and tools. Log in or register for a myir secure online services account to use a range of secure services Demonstrations learn about our services by watching short videos. Get it done online complete forms and returns, make payments, make an appointment to see us, give us feedback. Work it out use our calculators, worksheets and tools, for example, check your tax code, find filing and payment dates, calculate your student loan repayment. Forms and guides download our guides and forms or fill in forms online. Forgotten your myir user ID or password? Request a reminder of your user ID or reset your password online. You ll need to know your IRD number and have access to the address we hold for you. How to get our forms and guides You can view copies of all our forms and guides by going to and selecting All forms and guides from the right-hand menu, or by entering the shoulder number in the search box. You can also order copies by calling
4 3 Contents Introduction How to get our forms and guides 2 Terms we use 5 Part 1 General information 9 Zero-rating of NRWT on interest 9 Agreements in writing 9 Approved issuer status 10 Revoking approved issuer status 10 Completing your end-of-year tax return 10 No longer paying AIL 11 Record keeping 11 Non-resident Centre 11 Part 2 Registering securities 13 Registering a security 13 The criteria for registration 14 Part 3 Zero rating AIL 15 Criteria 15 Widely held test 15 Part 4 Paperwork and payments 17 Paying approved issuer levy (AIL) 17 Approved issuer levy (IR 67A) 19 How to make payments 22 Late payment 22 AIL overpaid 23 Paying AIL instead of deducting NRWT 24
5 4 APPROVED ISSUER LEVY Part 5 Services you may need self-service numbers 25 Need to talk to us? 25 Postal addresses 26 Tax Information Bulletin (TIB) 26 Privacy 26 If you have a complaint about our service 27
6 5 Terms we use Approved issuer An approved issuer is a borrower who elects to be an approved issuer and notifies us of this election. This allows the approved issuer or a person on their behalf, to pay interest to a non-resident without having to deduct NRWT. Approved issuer levy (AIL) AIL is a payment generally calculated at the rate of 2% of the interest on a registered security. This is the amount of interest paid for the security, or any redemption payment on a bond issued at a discount. Associated persons The following are associated persons: group of persons whose total voting interests in each company are 50% or more a company and non-company (generally individual) if the individual s voting interest in the company is 25% or more. For these purposes, the individual is treated as holding anything held by a person associated with them, eg, if two sisters own 15% of the shares in a company, both sisters would be associated with the company relatives related to the second degree of blood relationship two persons who are married, in a civil union or are in a de facto relationship two persons if one person is within two degrees of blood relationship to the other person s spouse, civil union or de facto partner (ie, a person is associated with their parents-in-law and step-children) a child by adoption is treated as a natural child a person and a trust where the person is a beneficiary of the trust or is a relative of a beneficiary of the trust the trustees of two trusts if they have a settlor in common a trustee and a settlor of the trust a beneficiary of a trust is associated with a settlor of the trust a trustee and a person with power of appointment or removal a partnership and its partners two persons if they are each associated with the same third person by different tests (tripartite test).
7 6 APPROVED ISSUER LEVY There is more information about associated persons at publications or in our Associated persons (IR 620) guide. Bonds (qualifying) Where a bond issue meets certain requirements instead of paying AIL at 2%, a zero rate applies. Fixed establishment A place of business from which a substantial business is carried out, such as a retail shop, hotel, factory or farm. A property let for rent is generally seen as an investment rather than a business. Interest Interest is any amount paid or credited for money lent and covers redemption payments. Leviable value Leviable value is: the amount of interest paid on a registered security any redemption payment on a bond issued out at a discount. Redemption payments are included in the definition of interest for NRWT purposes. Non-resident passive income (NRPI) This is interest, dividends and royalties which a non-resident has received or is considered to have received from New Zealand. NRWT (non-resident withholding tax) This is a tax deducted from NRPI. Anyone who pays NRPI must deduct NRWT and pay it to us each month. The rate of NRWT to deduct depends on the type of income and where the recipient is resident. For more information about NRWT, read our NRWT payer s guide (IR 291).
8 7 Redemption payment This is the additional amount paid on the commercial bill when the total amount paid is more than the amount originally borrowed. Registered security This is any transaction involving money lent to an approved issuer that is: registered by us, or one of a class of transactions registered by us. Resident A person is a tax resident if they: have an enduring relationship with New Zealand, or have been present in New Zealand for more than 183 days in any 12-month period, or are away from New Zealand in the service of the New Zealand Government. A person who has been a New Zealand tax resident will become a non-resident if they: no longer have an enduring relationship with New Zealand, and are away from New Zealand for more than 325 days in any 12-month period. A company is a resident in New Zealand if: it is incorporated in New Zealand, or its directors exercise control in New Zealand, or it has its centre of management in New Zealand, or it has its head office in New Zealand. If none of these apply, a company is non-resident. Note The rules for tax residency aren t the same as citizenship or usual residency criteria. For more details on enduring relationship and tax residency read our New Zealand tax residence (IR 292) guide.
9 8 APPROVED ISSUER LEVY Variable principal debt instrument This is a financial arrangement where one party can ask the other party to: borrow additional money, or return all the amounts borrowed if the other party s rights and obligations are shown in a foreign currency. Zero-rating (AIL) Where a bond issue meets certain requirements instead of paying AIL at 2%, a zero rate can apply.
10 9 Part 1 General information Zero-rating of NRWT on interest Before any interest payments can have a zero rate of NRWT, all the following conditions must be met. You must elect to be an approved issuer and notify us of this. You must have registered with us all the securities on which the zero rate of NRWT is to apply. Complete an Application to register security or securities for approved issuer levy (AIL) (IR 397) or page 2 of the Approved issuer levy (AIL) payer registration (IR 396) form. You can t be associated to the non-resident lender. The non-resident lender and you must agree that AIL applies. We recommend that this agreement be in writing. From the amount of interest paid to the non-resident lender an additional 2% AIL must be paid to us by the due date. If you make a payment after the due date please include any interest and late payment penalties. Interest payments that don t satisfy the conditions for zero-rating are subject to NRWT. Non-residents who have a fixed establishment in New Zealand are not liable for NRWT so zero-rating doesn t apply. You should deduct RWT (resident withholding tax) from interest paid to these recipients. Agreements in writing There is no set format for giving written notices of interest paid to non-resident lenders under the AIL rules. However, we suggest the notice should show that: the interest isn t taxable in New Zealand NRWT hasn t been deducted from the interest. If the cost of the AIL is to be recovered from the non-resident lender, it must be shown as a fee or charge on any written notice to the non-resident lender. AIL is a charge in addition to the interest. If you re entitled to claim a tax deduction for the cost of the amount borrowed, the AIL payment can also be claimed. Note Zero-rating of NRWT is different to zero-rating of AIL.
11 10 APPROVED ISSUER LEVY Approved issuer status You must elect to be an approved issuer and notify us of this. You can do this online at or complete an Approved issuer levy (AIL) payer registration (IR 396) form. Approved issuer status begins from the date we receive your notification. We use the information you provide on the registration form to set up your AIL account, and send you the payment forms when you need them. Revoking approved issuer status 1. If the commissioner considers you to be responsible for serious default or neglect of your tax responsibilities under the Inland Revenue Acts during the two years before the date we receive your notification, we have 20 working days to revoke your approved issuer status. 2. Otherwise approved issuer status lasts until it s revoked. If approved issuer status is revoked, zero-rating cannot apply to new securities. Revoking doesn t affect existing registered securities. 3. You may also ask for the status to be revoked by writing to us. Completing your end-of-year tax return You can claim a deduction in your New Zealand income tax return of 2% of all the AIL you ve paid in that tax year. This applies only if the overseas interest you ve paid is tax deductible. That is the interest was paid as part of a business or in earning assessable income.
12 11 No longer paying AIL If you stop paying AIL permanently you need to let us know. We ll stop sending you the payment forms and close your AIL account. Please contact our Non-resident Centre see page 1 for details. Note For AIL obligations that are under $500 per year, a person may pay AIL twice a year on 20 April and 20 October. If the person has only zero-rated AIL or zero-rated AIL and their other AIL obligation amounts to less than $500 they are still required to file their AIL returns on these two dates. Record keeping You need to keep full records of all the AIL you pay, and details of the registered securities. Your records must be in English, unless we give you written authority to keep your records in another language. You must keep your records for seven years. If we re currently auditing or considering auditing your records, we might ask you to keep them for a further three years in which case you must do so. Non-resident Centre Our Non-resident Centre in Dunedin is the specialist office for AIL. Please contact them if you have any questions about AIL see page 1. Note All NRWT and AIL enquiries, including large enterprise customers, should be made to the Non-resident Centre.
13 13 Part 2 Registering securities Only securities that have been registered with us qualify for a zero rate of NRWT. Most types of securities can be registered including variable principal debt instruments. Examples of securities include New Zealand bank accounts of non-residents, standard offshore loans and bonds. You can register two types of securities. A transaction involving money lent to you. This is a transaction between two parties where the parties, amount involved and term can be clearly identified. A class of transactions involving money lent to you. This is where you re involved in more than one transaction. Securities can be registered as a class if the first definition doesn t apply. Registering a security If you don t already have approved issuer status, you may elect to be an approved issuer and notify us of this when you register your first security. You can register online at or complete an Approved issuer levy (AIL) payer registration (IR 396) form. If you d like to register more than one security, or you already have approved issuer status, use the Application to register security or securities for approved issuer levy (AIL) (IR 397). Complete a separate IR 397 for each security you want to register. In some cases you may not be able to provide all the information requested on the IR 397. However, your security can still be registered. You must tell us about any changes to your security before maturity or redemption, as this may affect whether AIL still applies.
14 14 APPROVED ISSUER LEVY The criteria for registration Securities will be registered if both of these criteria are met: application form IR 397 is completed the security relates to money lent on or after 1 August Government stock qualifies for AIL, even if it was issued before this date. By law we must notify you in writing of the registration of your securities within 20 working days after we receive the application. Registration is usually completed in a shorter time. If we don t process the application within 20 working days, the securities are automatically registered.
15 15 Part 3 Zero-rating AIL AIL can apply at zero % on interest that is paid for debt securities (Bonds) that satisfy set requirements. Criteria To qualify for the zero rate on interest payments the security must: be denoted in NZ dollars, and be offered to the public in terms of the Securities Act 1978 (refer to section 3), and not be issued as a private placement, and not be an asset-backed security, and be conducted through a registry and paying agent with a fixed establishment in New Zealand, and be listed on the stock exchange or satisfy a widely held test. Widely held test To meet the widely held test a security must: be held by 100 separate persons who the issuer could reasonably assume are not associated at the time the test applies, and have no person or group of associated persons holding a 10% or greater interest at the time of applying the test.
16 17 Part 4 Paperwork and payments Paying approved issuer levy (AIL) You (or a person on your behalf such as a nominee company) can pay interest to non-residents at a zero rate of NRWT on the securities you register. AIL is calculated at a rate of 2% of the value of the interest you ve paid to your non-resident lender. For certain bonds this rate is reduced to zero %. Due date AIL must be paid to us with a completed Approved issuer levy (IR 67A) form. How often you have to send it in depends on your annual AIL liability. If the due date falls on a weekend or a New Zealand public holiday, the due date is the next working day. AIL of $500 or more each year If you pay AIL of $500 or more each year, the due date for payment is the 20th of the month following the month in which the interest was paid. Example Monthly payer Each year, Lucy s Lovely Apartments Ltd is liable for AIL payments of more than $500 on the interest credited to its customers accounts. In February 2011 it has $1,000 AIL to pay, March 2011 $1,000 AIL to pay but no AIL for April It must pay the AIL to us as follows: Month interest paid Total AIL to pay Total paid to us Due date for payment and IR 67A February 2011 $1,000 $1, March 2011 (20 March is a Sunday so the payment and return is due on the Monday) March 2011 $1,000 $1, April 2011 April May 2011
17 18 APPROVED ISSUER LEVY AIL of less than $500 each year If you expect to pay less than $500 AIL in any income year, you may file and pay on a six-monthly basis. We ll send you returns for the following periods: 1 April to 30 September due for payment on 20 October 1 October to 31 March due for payment on 20 April. If you wish to file and pay on a six-monthly basis, either choose this option when you notify us you have elected to be an approved issuer or, if you re already an approved issuer contact the Non-resident Centre see page 1. If your AIL payment accumulates to $500 during the year, you must send a completed return and a payment by the 20th of the month after AIL reaches $500. After that you must pay monthly for the rest of that year. Contact the Non-resident Centre (see page 1) to request monthly forms. Example Six-monthly payer Luca s Investments Ltd pays less than $500 AIL each year, so may pay the deductions to us by the two regular six-monthly payment dates. Month interest paid Total AIL to pay Total paid to us Due date for payment and IR 67A June 2011 $ 50 Nil August 2011 $ 50 Nil September 2011 $100 $ October 2011 (regular six-monthly payment date) November 2011 $100 Nil February 2012 $100 $ April 2012 (regular six-monthly payment date)
18 19 Example Six-monthly payer with accumulated AIL over $500 Nala s Investments Ltd estimated its annual AIL liability for the 2011 income year to be less than $500. However, in December 2010 it reached the $500 threshold. Nala s Investments Ltd must pay the AIL to us by the 20th of the month which follows the month when the accumulated AIL reached $500. Nala s Investments Ltd must also pay monthly for the rest of the 2011 income year. Month interest paid Total AIL to pay Total paid to us Due date for payment and IR 67A June 2010 $ 50 Nil August 2010 $ 50 Nil September 2010 $100 $ October 2010 (regular six-monthly payment date) December 2010 $300 $ January 2011 January 2011 Nil Nil 21 February 2011 (Nil IR 67A required) February 2011 Nil Nil 21 March 2011 (Nil IR 67A required) March 2011 $ 50 $ April 2011 Approved issuer levy (IR 67A) When you notify us you have elected to be an approved issuer we need you to tell us the months you ll pay interest to non-residents. This is so we can send you IR 67A forms when you need them. If you are a six-monthly basis payer, we will send you IR 67A forms for the periods ending 30 September and 31 March for the October and April due dates. If you change the months in which you pay interest, please let us know. We ll send you IR 67A forms to suit your new payment dates. If you re not sure which months you ll be paying interest to non-residents, you have two options: receive an IR 67A form every month request one when you need it.
19 20 APPROVED ISSUER LEVY Choose one of these options when you register. To change your option, contact the Non-resident Centre see page 1. If you re due to make a payment but don t have an IR 67A form, you can get one from Even if you don t receive your IR 67A you must still pay AIL to us by the due date. No AIL to pay You must return each IR 67A form, even if you have no AIL to pay for the period. This includes where all interest payments are zero-rated for AIL. If this happens, please leave the amount boxes blank, sign it, and return it to us by the payment due date. If you don t do this we ll ask you to explain why you haven t filed a return or paid. If zero-rate of AIL applies You must return each IR 67A form for the period during which you paid interest that qualifies for the zero-rate of AIL. You must complete the relevant boxes, sign and return it to us by the payment due date. If you don t do this we ll ask you to explain why and you may be liable for AIL at 2% where it would have normally been zero-rated. Completing the IR 67A We send you an IR 67A automatically about two weeks before your payment is due. It shows these preprinted details: your name and address your IRD number the period the IR 67A covers the due date for payment. If the preprinted name, address or IRD number on the form is incorrect, please print the correct details on the pink part (Inland Revenue copy) of the form before sending it back. If a tax agent deals with your AIL they must complete an Existing client changes (IR 793) form to change any details. Once you ve completed the form, tear off the bottom (pink) part, and send it to us with your payment by the due date. Keep the top (white) part for your records. See the example IR 67A opposite showing the preprinted details, and the information you need to fill in.
20 21 IR 67A (Example) Your details will be preprinted here These are preprinted. Approved issuer levy IR 67A May 2011 NALA S INVESTMENTS LTD PO BOX 9999 WELLINGTON Please read our booklet Approved issuer levy (IR 395) to help you fill in this form. For enquiries, please contact the Non-resident Centre, Inland Revenue, Private Bag 1932, Dunedin 9054, or call Keep the top part for your records. Send the pink part to Inland Revenue. NALA S INVESTMENTS LTD PO BOX 9999 WELLINGTON Has payment been made electronically? (Tick one) Yes No OFFICE USE ONLY Operator code Corresp. indicator IRD number Period ended Total interest paid Amount of interest zero rated Box 3 minus Box 4 Approved issuer levy return Payment attached Return cat. Payment slip Approved Issuer Levy IRD number Period ended Total interest paid 3 Amount of interest zero rated 4 Contact phone number Your copy SEPTEMBER 2010 All amounts in nz dollars IR 67A Inland Revenue copy SEPTEMBER Box 3 minus Box 4 5 Approved Issuer 6 Levy Declaration I declare the information given in this return is true and correct. Signature Nala Puppy Date AIL845 This is the last day of the month in which the interest was paid. Enter the amount of interest for which you re paying AIL. Enter your AIL payment here. Please show whether you re paying by direct credit. Enter a contact number, in case we have any questions. NALA S INVESTMENTS LTD Post your return and any cheque to us by 20 OCTOBER 2010 IRD number Period ended SEPTEMBER Amount of 7 payment If the amounts in Boxes 6 and 7 are different please attach an explanation. These are preprinted. The date your payment is due is preprinted here. Enter your AIL payment amount here.
21 22 APPROVED ISSUER LEVY How to make payments You can make payments: electronically by credit or debit card by posting a cheque. Electronic payments are made through your bank by: online banking automatic payment direct credit. When making electronic payments, include: your IRD number a tax type code the period the payment relates to. For full details of our payment options, go to or read our factsheet Making payments to Inland Revenue (IR 584). Late payment Standard rate AIL We may charge you interest if you don t make your tax payment by the due date. We ll also charge you a late payment penalty if you miss a payment, but if you have a good payment history we may contact you before we do this. Otherwise an initial 1% late payment penalty will be added the day after the due date. We ll charge a further 4% penalty if there is still an amount of unpaid tax (including penalties) seven days after the due date. Every month the amount owing remains unpaid after the due date we ll charge a further 1% incremental penalty. Interest and late payment penalties are not charged on outstanding amounts of $100 or less.
22 23 Zero rate AIL If the return isn t received by the due date, any zero-rated interest will be subject to AIL at 2%. The payment of this AIL will need to have been paid by the same due date for that return or penalties and interest will apply to the outstanding amount based on a 2% AIL payment due on the same date. Example Corporation Ltd pays interest on bonds of $100,000 in June which qualify to be zerorated if the return is filed by 20 July. The return is filed on 1 August which is late. As the return is filed late the interest on bonds will be subject to the standard levy rate of 2%. This levy would need to be paid by the 20 July (the due date for any levy payable for June) to avoid late payment penalties and interest. Arrangements If you re unable to pay your tax by the due date, please call us. We ll look at your payment options, which may include an instalment arrangement depending on your circumstances. Arrangements can be agreed on before or after the due date for payment. There are greater reductions in the penalties charged if the arrangement is made before the due date. For more help See our Penalties and interest (IR 240) guide. AIL overpaid If you ve overpaid AIL, please write to our Non-resident Centre (see page 1) explaining the circumstances. We ll either refund the overpaid amount, or transfer it to another period or tax type, according to your instructions. Please make sure you tell us the period you overpaid, so we can correct your account.
23 24 APPROVED ISSUER LEVY Paying AIL instead of deducting NRWT A decision to pay AIL instead of NRWT cannot be retrospective. There may be occasions when you ve paid AIL on some interest, but should have deducted NRWT. If this happens, you need to let us know. AIL is paid on interest at the rate of 2%. As the NRWT rates are higher than the AIL rate, you ll have under-deducted tax. You need to write to our Non-resident Centre, explaining what has happened. Tell us which period(s) you under-deducted, and how much NRWT you should have paid. We ll transfer the payment to your NRWT account, and you ll have to make an extra payment to cover the shortfall. You may also be liable for a late payment penalty and possibly a shortfall penalty. For more information about shortfall penalties, see our Penalties and interest (IR 240) guide.
24 25 Part 5 Services you may need 0800 self-service numbers This service is available to callers seven days a week (but please note we re closed between 5 am and 6 am each day). Have your IRD number with you when you call. For access to individuals personal information, you ll need to be enrolled for voice ID or have a personal identification number (PIN). Enrol for voice ID by calling and reset an existing PIN by calling Order publications and taxpacks Request a summary of earnings Request a personal tax summary Confirm a personal tax summary All other services When you call our self-service numbers, we ll ask you to say why you re calling. We ll then direct you to a self-service line where you can get the information you want. If you need to talk to us, we ll direct your call to an advisor who has the specific information to help you. Need to talk to us? You can call us on these numbers: General tax, tax credits and refunds Employer enquiries General business tax Overdue returns and payments We re here to take your call between 8 am and 8 pm Monday to Friday, and Saturday between 9 am and 1 pm. Some services are available outside these hours if you re enrolled with voice ID. Have your IRD number with you when you call. For more information go to
26 27 If you have a complaint about our service We re committed to providing you with a quality service. If there s a problem, we d like to know about it and have the chance to fix it. You can call the staff member you ve been dealing with or, if you re not satisfied, ask to speak with their team leader/ manager. If your complaint is still unresolved, you can contact our Complaints Management Service. For more information, go to (search keyword: complaints) or call us on between 8 am and 5 pm weekdays. If you disagree with how we ve assessed your tax, you may need to follow a formal disputes process. For more information, read our factsheet, If you disagree with an assessment (IR 778).
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Mortgage Agreement Disclosure Date: 4 June 2015 Loan Contract Number: A The Parties The Lender (also referred to as we or us ) The Borrower(s) (referred to as you ) The Guarantor(s) (also referred to as
Defence Bank Pension Pension Tax File Number Declaration < Instructions This declaration is NOT an application for a tax file number. Please print neatly in BLOCK LETTERS and use a BLACK pen. Print X in
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Effective 20 July 2015 What you need to know about these terms and conditions This booklet sets out the terms and conditions that apply to the accounts, products, or services we provide. It includes information
NEW ZEALAND Government Bonds INVESTMENT STATEMENT DATED 15 FEBRUARY 2007 FOR THE PURPOSE OF THE SECURITIES ACT 1978 IMPORTANT INFORMATION (The information in this section is required under the Securities
Our Compliance Focus 2014 15 Helping you get it right November 2014 IR 969 Contents Commissioner s introduction 3 Basics for everyone 4 Basics for business 6 Our key focus areas 9 How you can stay up to
The checklist provides a general list of major issues that should be addressed. (The checklist is not designed to be an exhaustive list of all issues that may warrant consideration) CLIENT S NAME RESIDENCY
COMMBANK CREDIT CARD CONDITIONS OF USE. How you can use your account. For all CommBank Personal Credit Cards and Business Credit Cards. 1 January 2015 CONTENTS Conditions of Use 1 Your contract with us
Student Loan Scheme (Repayment Bonus) Amendment Act 2009 Public Act 2009 No 33 Date of assent 22 September 2009 Commencement see section 2 Contents Page 1 Title 2 2 Commencement 2 3 Principal Act amended
Combined Home Loan Terms and Conditions This document sets out your loan or facility s terms and conditions In this document we ve explained the terms and conditions applying to your ANZ Home Loan or ANZ
Death, Estates & Relationship Property Issues Prepared & Presented by nsatax Limited Disclaimer This Seminar is of a general nature only. Please obtain specific advice on client situations as minor changes
(06/19/15) Colorado Severance Tax Booklet THIS BOOKLET CONTAINS: DR 0021 Oil and Gas Severance Tax Return DR 0021D Oil and Gas Severance Tax Computation Schedule DR 0021S Application for Extension of Time
Personal Banking Terms and Conditions Important things you should know This document also includes an ASB QFE Disclosure Statement. 3 August 2015 2 ASB QFE Disclosure Statement Financial Advisers Act 2008
2014 Form Estimated Income Tax for Estates and Trusts Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related
International Portfolio Bond for Wrap Key Features This is an important document. Please read it and keep it along with the enclosed personal illustration for future reference. The Financial Conduct Authority
VISA PLATINUM AND VISA PLATINUM REWARDS CONSUMER CREDIT CARD AGREEMENT In this Agreement, Agreement means this Consumer Credit Card Agreement. Disclosure means the Credit Card Account Opening Disclosure.
HOME LOAN TERMS AND CONDITIONS Effective November 2014 RELATIONSHIP BETWEEN NEW ZEALAND HOME LENDING, NEW ZEALAND HOME LOANS AND KIWIBANK New Zealand Home Lending Limited is a home loan provider. The New
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HSBC Personal Account Application (For new/additional accounts and updating of customer details) Please complete the form ONLINE 1. Personal details This section MUST be completed for NEW customers Applicant
U.S. Bank 401(k) Savings Plan Summary Plan Description January 2012 This document constitutes part of a prospectus covering securities that have been registered under the Securities Act of 1933. HR1201W
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Current Accounts Important information This leaflet has been designed to give you the information you need when opening a current account with Nationwide. It is important that you read this information
VET FEE HELP STUDENT FREQUENTLY ASKED QUESTIONS VET FEE-HELP ASSISTANCE Why will the Government loan me this money? VET FEE-HELP is an extension of the Higher Education Loan Program (HELP). The program
ab Bill Payment and Electronic Funds Transfer Service Agreement For more information Call ResourceLine, our interactive voice response telephone unit, 24 hours a day, 7 days a week at 800-762-1000, Option
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Business Name Main Contact Email Mobile Phone Please check the list below to ensure you have provided all the applicable information and return this completed questionnaire with your records. Incomplete
Your Home Loan Agreement with us, China Construction Bank (New Zealand) Limited is made up of two documents: A. This document called ; and B. The document called Home Loan Agreement Specific Terms. Your
WHAT IS AEGIS? Commonly referred to as a custodial wrap account or investment platform, the Aegis service is an electronic investment administration service that is available through selected investment
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This Addendum is incorporated into and becomes part of your LOANLINER Consumer Credit Card Agreement. Please keep this attached to your LOANLINER Consumer Credit Card Agreement. Interest Rates and Interest