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Use this form only for income years starting prior to 1 July 2011. Use this form to determine the control and income interests in a foreign company on a daily measurement basis, or an income interest in a foreign investment fund (FIF) on a daily measurement basis where the accounting profits or branch equivalent methods are used to calculate FIF income or loss for that interest.
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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 only for income years starting prior to 1 July 2011.
This form must be completed by a New Zealand resident who elects to determine:
Once made, this election applies from the beginning of the income year during which you made the election and for subsequent income years in which you hold a control or income interest in the foreign company or an income interest in the FIF. Once made, an election is irrevocable.
Complete a separate form for each foreign company or FIF for which you elect to use the daily measurement basis.
IRD number of the elector
Please print, sign and post the completed form to your nearest Inland Revenue office.
You may wish keep a copy of this form for your personal records.