Check if you have foreign investment fund (FIF) income
Question 3
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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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