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Check if you have foreign investment fund (FIF) income

Question 3

Answer "Yes" or "No" to this question

Do you have direct investments in any of the following:

  • shares in a foreign company
  • units in a foreign unit trust
  • a foreign superannuation scheme, or
  • a foreign life insurance policy?

Yes No

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Note

This excludes investments in New Zealand portfolio investment entities (PIEs).

There is no change to the treatment of other offshore investments which are not attributing interests, such as a gain from money lent, eg interest on a bank deposit.

Definitions

A direct investment is an investment held in your name.

An indirect investment is, for example, an investment in a portfolio investment entity (PIE).

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Date published: 10 Oct 2007

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