Multiple FIF interests disclosure schedule – comparative value method
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Multiple FIF interests disclosure schedule – comparative value method
Form Number: IR442 / Form Code: IR442
About this resource
Use this schedule when a New Zealand resident has 10 or more foreign investment fund interests and uses the comparative value method.
How to use it
Record the required details and keep the calculation with the related income tax return records.
Related forms and guides
- Guide to FIFs and the fair dividend rate (IR461)
- FIF disclosure – comparative value method (IR441)
- Individual and closely-held entity FIF disclosure (IR448)
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