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Foreign investment funds (FIF)

Investors who have certain types of overseas investments may have foreign investment fund (FIF) income. Find out if this changes applies to you.

Check if you have foreign investment fund (FIF) income

Use this decision tree to see if you have FIF income

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Foreign investment fund (FIF) income

Find out here about foreign investment fund income

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How foreign investment fund (FIF) income is taxed

You may be taxed differently depending on the type of your foreign investment, the amount and where your investment is.

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Choosing a calculation method

There are different calculation methods you may use to calculate your FIF income, although you are most likely to only use one.

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Changes to the foreign investment fund (FIF) rules

The tax rules for offshore portfolio investments and offshore non portfolio investments have changed. Find out if the changes apply to you.

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Glossary of words and terms used in this section.

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