Foreign investment fund Australian listed share exemption tool

Income tax Dates

OCT 28

AIM instalments are due if you have a March balance date.
OCT 28

Provisional tax payments are due if you have a March balance date and use the ratio option.
NOV 30

AIM instalments are due if you file GST monthly and have a March balance date.

All Income tax dates

Use this tool when you have a shareholding in an Australian company, listed on the ASX, to check if it is exempt from the foreign investment fund (FIF) rules.

If it is, then the FIF rules will not apply to the shareholding, and it will be taxed under the same rules as apply to New Zealand shares.

Before you start

Each listed security has its own ticker code. Some companies have more than 1 ticker because they have more than 1 equity or debt security.

Companies may also change their ticker code during the year and may also change their name. To use this tool you will need:

the ASX ticker code for the company you’re checking
the financial year the information is for.

Exempt shareholdings

If the company is exempt, then the FIF rules do not apply to the shareholding. It, and it is be taxed under the same rules that apply to New Zealand shares.

For an individual, this means that dividends are taxed on a cash basis and capital gains are taxed if the shares are held on revenue account.

Check you have the right ASX ticker code

You can find the code on the ASX website:

ASX Company directory

Find out if an exemption applies

Work your way through our tool to see if your Australian shares are exempt from the foreign investment fund (FIF) rules.

FIF Australian share exemption tool

Check if your shares in Australian companies are exempt from the foreign investment fund (FIF) rules.

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