Foreign investment fund disclosure schedule – branch equivalent method
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Foreign investment fund disclosure schedule – branch equivalent method
Form Number: IR440 / Form Code: IR440
About this resource
This schedule records the FIF interest and income or loss calculated under the branch equivalent method.
How to use it
Confirm the method is available, complete the entity and ownership details, reconcile the calculation to supporting foreign records and include the result with the applicable income tax return.
Related forms and guides
- Branch equivalent tax account return (IR308)
- Guide to foreign investment funds (IR461)
- FIF fair dividend rate disclosure (IR447)
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