About this resource

This guide explains the foreign investment fund rules, including exemptions, currency conversion and the methods used to calculate FIF income or loss.

How to use it

Use it to identify the potentially applicable method before completing a disclosure schedule. FIF treatment depends on the investor, the interest and available information.

Related forms and guides

• FIF disclosure – fair dividend rate method (IR447)
• FIF disclosure – comparative value method (IR448)
• FIF disclosure – cost method (IR449)

This page is also available in: 简体中文