File a foreign investment fund disclosure

Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 29

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

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.

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.

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

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

Other ways to do this

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

What happens next

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