FIF disclosure schedule – cost method
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FIF disclosure schedule – cost method
Form Number: IR449 / Form Code: IR449
About this resource
Use this schedule when a New Zealand resident calculates foreign investment fund income or loss under the cost method.
How to use it
Complete the required calculation and disclosure, then retain the schedule with the related income tax return records.
Related forms and guides
- Guide to foreign investment funds (IR461)
- FIF disclosure – fair dividend rate method (IR447)
- FIF disclosure – comparative value method (IR448)
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