Our IR335 Employer's guide explains your obligations if you need to withhold tax from a payment made to a nonresident contractor. To elect an Arizona withholding percentage, an employee must complete Arizona Form A-4, and submit it to their employer.Some nonresident contractors are exempt from withholding tax or may apply for a tailored rate. Read our stepbystep guide to learn how to comply with New Zealand's labor laws, including how to classify, manage, and pay your New Zealand contractors. Refer to Arizona Withholding Tax Ruling (WTR) 16-4 to determine if a worker is an employee or an independent contractor for Arizona withholding tax purposes. Get a comprehensive understanding of the tax system for expats in New Zealand. Our guide covers everything from income tax rates to tax treaties and more. In general, if a withholding agent cannot reliably associate a payment with valid documentation (e.g. Form. 'The Tax Institute strongly supports any measures to stamp out phoenix activity including those outlined in the Consultation Paper.