FIF disclosure for individuals and closely-held entities – comparative value method
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FIF disclosure for individuals and closely-held entities – comparative value method
Form Number: IR448 / Form Code: IR448
About this resource
Use this schedule when an eligible New Zealand resident individual, trust or closely-held entity uses the comparative value method for a foreign investment fund interest.
How to use it
FIF income or loss must still be included in the relevant income tax return unless an applicable rule provides otherwise. Check current disclosure requirements.
Related forms and guides
- Guide to FIFs and the fair dividend rate (IR461)
- FIF disclosure – fair dividend rate method (IR447)
- FIF disclosure – comparative value method (IR441)
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