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Investment income
Haumi moni whiwhi

Controlled foreign companies (CFCs)

A CFC is a company that must first be foreign and controlled by New Zealand residents. New CFC rules will apply from the beginning of the 2010 income year for all entities with a balance date between 30 June and 30 September (inclusive) and the 2011 income year for all other entities.

Date published: 07 Oct 2009

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