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Forms and guides
Ngā puka tāke me ngā puka tohutohu

A guide to foreign investment funds and the fair dividend rate IR461

(published May 2016)

About this guide

This guide explains the tax rules relating to the foreign investment fund (FIF) rules and sets out obligations for investors.

PDF | 142kb | 38 pages

When to use this guide

Learn here about:

  • foreign investment fund rule changes
  • the new fair dividend rate
  • an investor’s obligations under the new FIF rules
  • calculating foreign tax credits
  • FIF disclosure requirements.


What you will need