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File a foreign investment fund disclosure

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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.
  • Complete an IR458 electronic form if you use the attributable FIF income method, or to make electronic disclosures for all other methods.

Send the form to us

Send the disclosure to us with your tax return.

What happens next

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

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, or
  • amend a return you have already filed via myIR, and upload the FIF disclosure when you are asked if you want to do this.
CFC and FIF disclosure spreadsheet (XLSX 592KB) Download form