If you own part of a unit trust that's a foreign company, and you get some money or property from it, this is called a dividend. The amount of the dividend is whatever the money or property is worth.
A unit trust is like a group investment where lots of people put their money together. When it's a foreign company, it means it's not based in New Zealand.
If you have a right to some of the money or property in this foreign unit trust, and you actually get it, then it counts as a dividend for you. This means you might need to pay tax on it, just like other kinds of income.
The value of what you get, whether it's cash or something else, is how much the dividend is worth. So if you get $100 or a painting worth $100, both would count as a $100 dividend.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512560.
If a beneficial interest in money or property of a unit trust that is a foreign company vests absolutely in a unit holder, the money or property is a dividend for the unit holder.
The amount of the dividend is the value of the money or property.
