Income Tax Act 2007
Income - Attributed income from foreign equity
CQ 4: Foreign investment fund income
"Income from overseas investments must be included in your total income"
If you have money in a foreign investment fund, any income you get from it is counted as income. This means you need to include it when you're working out your total income. It's important to remember this when you're dealing with investments in other countries.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512885.