Guide to foreign investment funds and the fair dividend rate

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Guide to foreign investment funds and the fair dividend rate

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Guide to foreign investment funds and the fair dividend rate

Form Number: IR461 / Form Code: IR461

About this Guide

This guide explains the tax rules relating to FIFs. Investors who have certain types of offshore investments may have FIF income.

When to use this guide

The FIF tax rules that were introduced for the years beginning on or after 1 April 2007 aimed to encourage savings by low and middle income earners and to remove inconsistencies in the old rules
which:

  • overtaxed some investors using New Zealand-based managed funds
  • were biased in favour of direct investment in offshore shares
  • favoured investment in certain countries over others

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