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Foreign currency conversions for CFCs and FIFs

These determinations provide the exchange rates acceptable to Inland Revenue for converting foreign currency amounts to New Zealand dollars under the controlled foreign company (CFC) and foreign investment fund (FIF) rules.

Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2019)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for the six months ending 30 Sept 2019.

Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2019)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for the 12 months ending 31 Mar 2019.

Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2018)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for the six months ending 30 Sept 2018.

Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2018)

This article provides the exchange rates acceptable to Inland Revenue for converting foreign currency amounts to New Zealand dollars under the controlled foreign company ("CFC") and foreign investment fund ("FIF") rules for the 12 months ending 31 March 2018.

Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2017)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for the six months ending 30 Sep 2017.

Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2017)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for 12 months ending 31 Mar 2017.

Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2016)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for six months ending 30 Sep 2016.

Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2016)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for 12 months ending 31 Mar 2016.

Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2015)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for six months ending 30 Sep 2015.

Foreign currency amounts - conversion to New Zealand dollars (for six months ending 31 March 2015)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for 12 months ending 31 March 2015.

Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2014)

The exchange rates acceptable to IR for converting foreign currency amounts to NZ dollars under the CFC and FIF rules for the six months ending 30 Sep 2014.

Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2014)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for 12 months ending 31 Mar 2014.

Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2013)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for six months ending 30 Sep 2013.

Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2013)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for 12 months ending 31 Mar 2013.

Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2012)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for six months ending 30 Sep 2011.

Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2012

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for 12 months ending 31 Mar 2012.

Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2011)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for six months ending 30 Sep 2011.

Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2011)

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for 12 months ending 31 Mar 2011.

Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2010)

The exchange rates acceptable to IR for converting foreign currency amounts to NZ dollars under the CFC and FIF rules for the six months ending 30 Sep 2010.

Foreign currency amounts - conversion to New Zealand dollars

Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for 12 months ending 31 Mar 2010.