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Income Tax Act 2007

Schedule 25: Foreign investment funds

You could also call this:

"Tax rules for money invested in other countries"

Illustration for Income Tax Act 2007

The Foreign Investment Funds schedule is part of the Income Tax Act 2007. You can find it in section 25 of the act. It has three parts: Part A, Part B, and Part C, which explain how some foreign entities are treated for tax purposes.

Part A is about entities that are treated as foreign investment funds. Part B is about foreign entities that do not get exemptions from the FIF rules. You can read more about the FIF exemptions in sections ss CQ 5, DN 6, ED 2B, EX 28, EX 29, EX 30, EX 31, EX 32, EX 36, EX 37, and EX 38.

Part C used to be about foreign entities for which a certain method of calculating profits could not be used, but it has been repealed, which means it is no longer in effect.

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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.

Topics:
Money and consumer rights > Taxes
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Schedule 24: International tax rules: grey list countries, or

"Countries with special tax rules: a list of nations with unique income tax laws"

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Schedule 25B: Items modifying global anti-base erosion model rules, or

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Part CForeign entities for which accounting profits method may not be used (Repealed)