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International taxation - foreign investment fund determinations

Determination FDR 2019/02 – Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Russell Investments Multi Strategy Volatility Fund)

Any investment by a New Zealand resident investor in units in the Russell Investments Multi Strategy Volatility Fund is a type of attributing interest for which the investor may use the Fair Dividend Rate method to calculate Foreign Investment Fund income from the interest.

Determination FDR 2019/01 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ISAM Systematic Trend – Class Q shares)

Any investment by a New Zealand resident investor in Class Q shares in ISAM Systematic Trend, is a type of attributing interest for which the investor may use the Fair Dividend Rate method to calculate Foreign Investment Fund income from the interest.

Determination FDR 2018/02 - A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method (Units in the Two Trees Global Macro Fund)

Any investment by a New Zealand resident investor in units in the Two Trees Global Macro Fund is a type of attributing interest for which the investor may use the Fair Dividend Rate method to calculate Foreign Investment Fund income from the interest.

Determination FDR 2018/01: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (Russell Investment Company plc: NZDH-A class shares)

Any investment made by a New Zealand resident investor in the NZDH-A class of shares in the Global High Yield Fund, a sub-fund of Russell Investment Company plc, is a type of attributing interest for which a person may not use the fair dividend rate method to calculate foreign investment fund income from the interest for the 2019 and subsequent years.

Determination FDR 2017/01: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (Russell Investment Company plc: NZDH-A-DURH class shares)

FDR 2017/01 covers a type of attributing interest in a FIF for which a person may not use the fair dividend rate method (Russell Investment Co plc).

Determination FDR 2016/07: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund

FDR 2016/07 covers the use of fair dividend rate method for a type of attributing interest in a FIF (K2 Alternative Strategies NZ Portfolio).

Determination FDR 2016/06: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund

FDR 2016/06 covers the use of fair dividend rate method for a type of attributing interest in a FIF (True Partners Fund).

Determination FDR 2016/05: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund

FDR 2016/05 covers the use of the fair dividend rate method for a type of attributing interest in a FIF (Kynikos Global Capital Partners Limited).

Determination FDR 2016/04: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (BlackRock Global Funds World Bond Fund)

FDR 2016/04 covers a type of attributing interest in a FIF where the fair dividend rate method can't be used (BlackRock Global Funds World Bond Fund).

Determination FDR 2016/03: A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate

FDR 2016/03 covers a type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate (Man AHL Pure Momentum Limited).

Determination FDR 2016/02 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund.

FDR 2016/02 covers the use of the fair dividend rate method for a type of attributing interest in a FIF (Astenbeck Offshore Commodity Fund II Limited).

Determination FDR 2016/01 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund

FDR 2016/01 covers the use of the fair dividend rate method for a type of attributing interest in a FIF (H2O Global Alpha Feeder Fund (Cayman) Ltd).

Determination FDR 2015/03: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (GMO Systematic Global Macro Trust)

FDR 2015/03 covers the use of fair dividend rate method for a type of attributing interest in a FIF (GMO Systematic Global Macro Trust).

Determination FDR 2015/02: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund in the Harness Macro Currency Fund.

FDR 2015/02 covers the use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Harness Macro Currency Fund).

Determination FDR 2015/01: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (Wellington Management Portfolios (Dublin) Plc: Global Bond Fund - NZD Share Class)

FDR 2015/01 covers a type of attributing interest in a FIF for which the fair dividend rate method can't be used (Wellington Management Portfolios (Dublin) Plc).

Determination FDR 2014/03 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund

FDR 2014/03 covers the use of the fair dividend rate method for a type of attributing interest in a FIF (Harness Macro Currency Fund).

Determination FDR 2014/02 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund

FDR 2014/02 covers the use of the fair dividend rate method for a type of attributing interest in a FIF (Civic Capital Currency Offshore Fund Limited).

Determination FDR 2014/01: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (Russell Investment Company plc: NZDH-A class shares)

FDR 2014/01 covers attributing interest in a FIF where the fair dividend rate method can't be used (Russell Investment Company plc: NZDH-A class shares).

Determination FDR 2013/01 - A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method

FDR 2013/01 covers a type of attributing interest in a FIF for which a person may use the fair dividend rate method (the Ospraie Commodity Fund Ltd).

Determination FDR 2010/1: Revocation of Determination FDR 2008/13

Determination FDR 2010/1 applies to units held by NZ resident investors including Tower, a PIE, in a non-resident issuer and revokes FDR 2008/13.

Determination FDR 2010/02: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund

FDR 2010/02 covers the use of the fair dividend rate method for a type of attributing interest in a FIF and replaces determination FDR 2008/01.

Determination FDR 2009/5: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund that is a derivative income trust

FDR 2009/5 covers the use of fair dividend rate method for a type of attributing interest in a FIF that is a derivative income trust.

Determination FDR 2009/03: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (PIMCO Funds: Global investors Series plc Global Bond Fund)

FDR 2009/03 covers attributing interest in a FIF for which the fair dividend rate method can't be used (PIMCO Funds: Global investors Series plc Global Bond Fund).

Determination FDR 2009/2: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (PIMCO Wholesale Global Bond Fund)

FDR 2009/02 covers a type of attributing interest in a FIF for which a person may not use the fair dividend rate method (PIMCO Wholesale Global Bond Fund).

Determination FDR 2009/1: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (AMP future directions international bond fund)

FDR 2009/1 covers attributing interest in a FIF for which a person may not use the fair dividend rate method (AMP future directions international bond fund).

Determination FDR 2008/13 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (PIMCO Cayman Global Bond (NZD Hedged) Fund)

FDR 2008/13 covers the use of fair dividend rate method for a type of attributing interest in a FIF (PIMCO Cayman Global Bond (NZD Hedged) Fund).

Determination FDR 2008/12 - A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Investment Service Super Yield Fund)

FDR 2008/12 covers a type of interest in a foreign investment fund where the fair dividend rate method can't be used (Global Investment Service Super Yield Fund).

Determination FDR 2008/11 - A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Investment Service High Yield Cash Fund)

FDR 2008/11 covers interest in a FIF in which the fair dividend rate method can't be used (Global Investment Service High Yield Cash Fund).

Determination FDR 2008/10 - A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Guardian Management Cash Plus Fund)

FDR 2008/11 covers a type of interest in a FIF for which a person may not use the fair dividend rate method (Global Investment Service High Yield Cash Fund).

Determination FDR 2008/09 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ABN AMRO Global Equities Hindsight Trust)

FDR 2008/09 discusses the use of fair dividend rate method for a type of attributing interest in a FIF (ABN AMRO Global Equities Hindsight Trust).

Determination FDR 2008/08 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie Highpoint Trust)

Determination FDR 2008/08 covers the use of the fair dividend rate method for a attributing interest in a foreign investment fund (Macquarie Highpoint Trust).

Determination FDR 2008/07 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ING Credit Opportunities Fund's interests in offshore credit opportunities funds)

FDR 2008/07 discusses use of fair dividend rate method for a type of attributing interest in a FIF (INGNZ COF's interests in offshore credit opportunities funds).

Determination FDR 2008/06 - A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (ING Regular Income Fund)

Determination FDR 2008/06 covers a type of attributing interest in a FIF for which a person may not use the fair dividend rate method (ING Regular Income Fund).

Determination FDR 2008/05 - A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (ING Diversified Yield Fund)

FDR 2008/05 covers a type of attributing interest in a FIF for which the fair dividend rate method can't be used (ING Diversified Yield Fund).

Determination FDR 2008/04 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie reFleXion Trust)

FDR 2008/04 covers the use of fair dividend rate method for a type of attributing interest in a FIF (Macquarie reFleXion Trust).

Determination FDR 2008/03 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie Escalator)

FDR 2008/03 covers use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie Escalator).

Determination FDR 2008/02 - Fair dividend rate method not to be used for a type of attributing interest in a foreign investment fund

FDR 2008/02 discusses the fair dividend rate method not to be used for a type of attributing interest in a foreign investment fund.

Determination FDR 2008/01 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund

Determination FDR 2008/01 discusses the use of fair dividend rate method for a type of attributing interest in a foreign investment fund.

Determination - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund

FDR2007-04 covers NZ investors' ability to use the fair dividend rate method to calculate FIF income from a type of attributing interest in a FIF.