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

Current Time (NZ)
Wed 28 May 22:01 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 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 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

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 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 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

  • Entity: H2O Global Alpha Feeder Fund (Cayman) Limited





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