myIR, payments and more
In this section
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.
- Accounting for your offshore income
- When do the rules apply?
- The NZ$50,000 threshold
- Active income exemption (for the attributable FIF income method)
- Australian share exemption
- Making a foreign investment fund disclosure