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Category FOREIGN INVESTMENT FUND (FIF) - Index of the New Zealand
Tax Information Bulletin.

Current Time (NZ)
Wed 15 May 21:39 PM

Stats: Volumes: 8, Issues: 76, Articles: 1421  

FOREIGN INVESTMENT FUND (FIF)

Volume Issue ID Title
32 07020 COMMENTARY ON PUBLIC RULINGS BR PUB 20/01 to 20/05

32 07019 BR PUB 20/05: Dividends derived by a New Zealand resident investor in a United States limited liability company that is either a non-attributing active foreign investment fund or a controlled foreign corporation

32 07018 BR PUB 20/04: Controlled foreign corporation income derived by a New Zealand resident investor in a United States limited liability company

32 07017 BR PUB 20/03: Attributed foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company

32 07016 BR PUB 20/02: Foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company

32 07015 BR PUB 20/01: Dividends derived by New Zealand resident investor in a United States limited liability company that is a foreign investment fund where the NZ investor holds foreign investment fund interests of $50,000 or less

32 07010 Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2019-20 Income Year) Order 2020

32 04096 Determination FDR 2020/01 – A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (Vanguard Ethically Conscious Global Aggregate Bond Index Fund (Hedged) – NZD Hedged)
  • Entity: Vanguard Ethically Conscious Global Aggregate Bond Index Fund


32 03003 2020 International tax disclosure exemption ITR31

32 01002 Determination FDR 2019/02 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Russell Investments Multi Strategy Volatility Fund)
  • Entity: Russell Investments Multi Strategy Volatility Fund


32 01001 Determination FDR 2019/01 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ISAM Systematic Trend - Class Q shares)

31 11001 Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 30 September 2019)

31 10001 ORDER IN COUNCIL: FOREIGN INVESTMENT FUND DEEMED RATE OF RETURN SET FOR 2018-19

31 05006 Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2019)

31 04048 Remedial items - FIF COST METHOD

31 03017 2019 International tax disclosure exemption ITR30

30 11004 Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2018)

30 07009 Determination FDR 2018/02 - A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method (Units in the Two Trees Global Macro Fund)
  • Entity: Two Trees Global Macro Fund


30 06004 Determination FDR 2018/01: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method

29 10007 Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2017)

29 09005 Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2016-17 Income Year) Order 2017

29 05047 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Exceptions to the requirement to use the same calculation method for the same FIF

29 04044 Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2017)

29 04041 Determination FDR 2017/01 - A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (Russell Investment Company plc: NZDH-A-DURH class shares).
  • Entity: Russell Investment Company plc (RIC)


29 03007 2017 International tax disclosure exemption ITR28

29 03006 Determination FDR 2016/07: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund

28 11001 Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2016)

28 10004 Determination FDR 2016/06: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
  • Entity: TRUE PARTNERS FUND


28 10003 Determination FDR 2016/05: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
  • Entity: Kynikos Global Capital Partners Limited


28 09001 Order in Council - FIF deemed rate of return set for 2015-16

28 07017 DETERMINATION FDR 2016/04: A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND FOR WHICH A PERSON MAY NOT USE THE FAIR DIVIDEND RATE METHOD (BLACKROCK GLOBAL FUNDS WORLD BOND FUND)
  • Entity: BlackRock Global Funds (BGF)


28 07007 TAXATION (TRANSFORMATION: FIRST PHASE SIMPLIFICATION AND OTHER MEASURES) ACT 2016 - REMEDIAL MATTERS - FIF EXEMPTION SIMPLIFICATION FOR ASX

28 06017 DETERMINATION FDR 2016/03 - USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND
  • Entity: MAN AHL PURE MOMENTUM LIMITED


28 04003 FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE 12 MONTHS ENDING 31 MARCH 2016)

28 04002 DETERMINATION FDR 2016/02 - USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND
  • Entity: Astenbeck Offshore Commodity Fund II Limited


28 03019 NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ATTRIBUTABLE FIF INCOME METHOD FOR INDIRECTLY HELD INVESTMENTS

28 03015 NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - PART-YEAR EXEMPTIONS FOR AUSTRALIAN FIFS

28 02004 DETERMINATION FDR 2016/01: USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND
  • Entity: H2O Global Alpha Feeder Fund (Cayman) Limited


27 11004 ORDER IN COUNCIL FIF DEEMED RATE OF RETURN SET FOR 2014–15

27 10033 FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE SIX MONTHS ENDING 30 SEPTEMBER 2015)

27 09008 DETERMINATION FDR 2015/03: USE OF A FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND

27 09007 DETERMINATION FDR 2015/02: USE OF A FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND IN THE HARNESS MACRO CURRENCY FUND

27 04005 Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2015)

27 03007 DETERMINATION FDR 2015/01: A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND FOR WHICH A PERSON MAY NOT USE THE FAIR DIVIDEND RATE METHOD (WELLINGTON MANAGEMENT PORTFOLIOS (DUBLIN) PLC: GLOBAL BOND FUND - NZD SHARE CLASS)
  • Entity: Wellington Management Portfolios (Dublin) Plc


27 03004 PERSONS NOT REQUIRED TO COMPLY WITH SECTION 61 OF THE TAX ADMINISTRATION ACT 1994

27 03003 2015 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR26

27 01006 DETERMINATION FDR 2014/03: USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND
  • Entity: NZFM FUNDS
  • Entity: HARNESS FUNDS
  • Entity: CityFirst Investment PLC


26 10007 FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS

26 07081 FIF DEEMED RATE OF RETURN SET FOR 2013-14 INCOME YEAR

26 07058 REWRITE ADVISORY PANEL REMEDIALS - COMPARATIVE VALUE METHOD FOR CALCULATING FIF INCOME

26 07048 CFC REMEDIALS - INDIRECT INTERESTS IN FIFS

26 07046 CFC REMEDIALS - CFC AND FIF EXEMPTIONS FOR AUSTRALIAN UNIT TRUSTS

26 04037 FOREIGN CURRENCY AMOUNTS – CONVERSION TO NEW ZEALAND DOLLARS (FOR THE 12 MONTHS ENDING 31 MARCH 2014)

26 04036 DETERMINATION FDR 2014/02: USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND
  • Entity: Civic Capital Currency Offshore Fund Limited


26 04025 REMEDIAL MATTERS - REBATES OF FEES PAID BY A FIF

26 04016 OTHER POLICY MATTERS - OVER-CREDITING OF IMPUTATION CREDITS IN EXCESS OF FIF TAXATION

26 03032 2014 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR25 - PERSONS NOT REQUIRED TO COMPLY WITH SECTION 61 OF THE TAX ADMINISTRATION ACT 1994

26 03031 2014 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR25

26 02003 DETERMINATION FDR 2014/01: A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND FOR WHICH A PERSON MAY NOT USE THE FAIR DIVIDEND RATE METHOD (RUSSELL INVESTMENT COMPANY PLC: NZDH-A CLASS SHARES)
  • Entity: Russell Investment Company plc


25 10004 FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS




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