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If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident person with an interest in a FIF who elects to use the accounting profits method, and a separate form for each FIF in which you held an interest should be completed. The accounting profits method has been repealed for income years starting on or after 1 July 2011.
PDF | 263kb | 3 pages
This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.
Calculate here your FIF income or loss using the accounting profits method only if you meet all of the following conditions:
The accounting profits method has been repealed for income years starting on or after 1 July 2011.
To successfully complete this form you will need your IRD number and full details of your foreign investment fund including the income interest.
If your FIF interest is non-portfolio you can electronically make an accounting profit FIF disclosure by sending us an email containing the following information:
If you do not have access to the internet you can complete the IR439 form to complete the disclosure.
Please print, sign and attach your completed IR439 to your income tax return and send to your nearest Inland Revenue office.
You may wish to keep a copy of this for your personal records.