Documents numbered between 400 and 499
A guide to foreign investment funds and the fair dividend rate IR461
(published August 2010)
About this guide
This booklet provides an overview of the changes to the foreign investment fund (FIF) rules and sets out obligations for investors.
Adobe Acrobat PDF | 169kb | 32 pages
When to use this guide
Learn here about:
- foreign investment fund rule changes
- the new fair dividend rate
- an investor’s obligations under the new FIF rules
- calculating foreign tax credits
- FIF disclosure requirements.
What you will need