The Foreign investment funds schedule is part of the Income Tax Act 2007. You can find it in section 25. It is empowered by sections such as ss CQ 5, DN 6, and ED 2B.
This schedule has a few parts, including Part A and Part B. Part A is about entities that are treated as foreign investment funds. Part B is about foreign entities that do not get exemptions.
There is also a Part C, but it has been repealed, which means it is no longer used. The schedule is divided into these parts to help you understand the rules about foreign investment funds.
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Schedule 24: International tax rules: grey list countries, or
"Countries with special tax rules: a list of countries with different income tax laws"
Schedule 25B: Items modifying global anti-base erosion model rules, or
"Changes to global rules to stop companies avoiding New Zealand tax"
