About this Guide

If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes.

When to use this guide

Calculate here your FIF income or loss using the branch equivalent method only if the FIF is a company and you have sufficient information to calculate your income or loss according to New Zealand tax legislation.

This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident person with an interest in a FIF who elects to use the branch equivalent method, and a separate form for each FIF in which you held an interest should be completed.

What you will need

To successfully complete and submit this form you will need:

• Your IRD number.
• Full details of your foreign investment fund.
• Details of income interest.
• Details of what your FIF income or losses were offset against.
• Evidence of tax paid or payable if in excess of NZ$10,000.

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