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Foreign investment fund disclosure

(IR445, IR446, IR447, IR448, IR449)

About this service

Complete this form if you hold investments where you are required to make a FIF income or loss disclosure. This service can be used by all investors that are required to file a FIF disclosure form where they have used the fair dividend rate IR445 or IR447, comparative value IR446 or IR448, or cost IR449 methods to calculate FIF income or loss.

When to use this service

Use this service for any FIF disclosures for income years starting on or after 1 April 2007.

Determine if you need to make a foreign investment fund (FIF) disclosure.

Note: this service does not calculate your FIF income or loss. You can use the FIF calculator in the "Work it out" section on the right hand side of this page to do this.

The full details  can be found in the Tax Information Bulletin.

What you will need

Your entity's IRD number - if you don't have this you can find it on any correspondence from Inland Revenue, or call us on 0800 377 774.

Dependant on method used you will need:

  • the name of the investment
  • the stock code if known
  • the country of incorporation or tax residence
  • the market value in New Zealand dollars at the beginning or end of your income year.
After you finish

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


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