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Income Tax Act 2007

Schedule 25: Foreign investment funds

You could also call this:

"Information about overseas investments and tax rules"

Illustration for Income Tax Act 2007

You are looking at a schedule called 'Foreign investment funds' in the Income Tax Act 2007. This schedule has extra information that is not part of the main act. It is divided into parts, including Part A, Part B, and Part C. You can find more information about this in sections like ss CQ 5, DN 6, and ED 2B. Part A is about entities treated as foreign investment funds, Part B is about foreign entities that do not get exemptions, and Part C is about foreign entities that cannot use the accounting profits method, although this part has been repealed.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523380.

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Topics:
Money and consumer rights > Taxes
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25Foreign investment funds Empowered by ss CQ 5, DN 6, ED 2B, EX 28, EX 29, EX 30, EX 31, EX 32, EX 36, EX 37, EX 38

Part AEntities treated as foreign investment funds

Part BForeign entities to which the FIF exemptions do not apply

Part CForeign entities for which accounting profits method may not be used (Repealed)