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This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".
PDF | 51kb | 1 page
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.
Use this form to make a disclosure if:
Note the FIF income or loss is still required to be included in your income tax return, the exemption is for reporting of the specific details (ie completing this disclosure form).
There is some overlap between the disclosure forms: if you have an interest of 10% or more in a foreign company (regardless of its residence) use either the IR477 or IR479 forms instead of this form to disclose the interest.
Please print and sign the completed IR448, attach to your income tax return and send to your nearest Inland Revenue office.
You may wish to keep a copy for your personal records.