File a foreign investment fund disclosure

Income tax Dates

MAY 28

AIM instalments are due if you file GST monthly and have a March balance date.
JUN 28

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

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

All Income tax dates

Follow these steps to file a foreign investment fund disclosure.

Before you start

You’ll need:

the name of the investment
the country of incorporation or tax residence
the market value in NZ$ at the beginning or end of your income year.

In myIR, go to your income tax account panel

This is on the homepage once you've logged in.

Select 'More...'

Then select 'File or amend a return'. This is under 'Payments, refunds and returns'.

Select your income tax return

You complete the foreign investment fund disclosure as part of your income tax return.

At the disclosures section, select ‘This return will include CFC/FIF disclosure’.

You can choose to enter your disclosure individually or if you have multiple disclosures download a template, enter all your information and re-upload into the return.

Log in to myIR

Other ways to do this

You can post us a paper form instead.

Print and attach your completed foreign investment fund disclosure form to your income tax return.

Send it to:

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

Interest in a foreign investment fund disclosure schedule (deemed rate of return method) IR443 2011 (PDF 162KB) Download form

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (fair dividend rate method) IR447 2011 (PDF 121KB) Download form

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (comparative value method) IR448 2013 (PDF 52KB) Download form

Interest in a foreign investment fund disclosure schedule (Cost method) IR449 2011 (PDF 115KB) Download form

Interest in a foreign investment fund disclosure schedule (accounting profits method) IR439 2007 (PDF 269KB) Download form

Interest in a foreign investment fund disclosure schedule (branch equivalent method) IR440 2002 (PDF 175KB) Download form

Interest in a foreign investment fund disclosure schedule (comparative value method) IR441 2002 (PDF 82KB) Download form

Multiple interests in foreign investment fund disclosure schedule (comparative value method) IR442 2002 (PDF 132KB) Download form

If you're a portfolio investment entity, download and complete the CFC/FIF disclosure spreadsheet and send it to us.

File a portfolio investment entity FIF disclosure