Check if you have foreign investment fund (FIF) income
You are not affected by the new FIF rules and are not required to file an income tax return unless you are a non-resident individual taxpayer and earn other New Zealand-sourced income.
In this case you must file an Individual tax return - non-resident individual taxpayers (IR3NR) . Go to Forms and guides >
Find out more
Date published: 04 Dec 2007
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