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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.

Complete the form

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 form to us

Send the disclosure to us with your tax return. 

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

What happens next

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

If you're a portfolio investment entity or you have 10 or more FIFs to disclose, download and complete the CFC/FIF disclosure spreadsheet and send it to us.

File 10 or more foreign investment fund disclosures