About this Guide

If you are a New Zealand resident person who held, during the tax year, an attributing interest in 10 or more foreign investment funds (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

When to use this guide

Calculate here your FIF income or loss using the comparative value method only if, you wish to disclose 10 or more FIFs and you have sufficient information to determine the market value of your FIF interest at the end of your previous and current income years.

What you will need

To successfully complete and submit this form you will need:

• Your IRD number.
• Details of your FIF.
• Details of the market value of your FIF.
• Details of what your FIF income or losses were offset against.

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