File a foreign investment fund disclosure

MAR 31

Final date for ratio option provisional tax applications.
APR 7

End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
MAY 7

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.

All Income tax dates

Gather your information

You will need your IRD number.

You will also need the:

name of the investment
country of incorporation or tax residence
market value in New Zealand dollars at the beginning or end of your income year.

The form you use for the disclosure of a FIF interest depends on how you calculate your rate.

Download and complete an IR443 form if you use the deemed rate of return method.
Download and complete an IR447 form if you use the fair dividend rate method (for individuals or non-widely-held entities).
Download and complete an IR448 form if you use the comparative value method (for individuals or non-widely-held entities).
Download and complete an IR449 form if you use the cost method.

Send the disclosure to us with your tax return.

Print a copy of the disclosure, sign it and keep it with your tax records.

Other ways to do this

If you have 10 or more FIFs to disclose, download and complete the CFC/FIF disclosure spreadsheet. Then, log in to myIR and either:

send us a web message with the disclosure attached
amend a return you have already filed via myIR, and upload the FIF disclosure when you are asked if you want to do this.