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CQ 5: When FIF income arises
or “When you earn income from overseas investments”
You could also call this:

“How to work out your overseas investment income”

You can figure out the amount of FIF income by using the right calculation method. The rules for how to do this are in sections EX 44 to EX 61. These sections tell you how to work out FIF income or loss.

FIF stands for Foreign Investment Fund. When you have investments in other countries, you might need to use these rules to work out how much income you need to report for tax purposes in New Zealand.

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Next up: CQ 7: Treatment of attributing interests subject to returning share transfer

or “Former rule about shares on loan no longer applies”
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Part C Income
Attributed income from foreign equity

CQ 6Calculation of FIF income

  1. The amount of any FIF income is calculated, using the relevant calculation method, under sections EX 44 to EX 61 (which relate to the calculation of FIF income or loss).

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