Income Tax Act 2007
Schedule 25: Foreign investment funds
"Information about foreign investment funds and how they are treated under New Zealand tax law"


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 what empowers this schedule in sections like ss CQ 5 and DN 6. These parts explain which entities are treated as foreign investment funds and which ones are exempt. Part A is about entities that are treated as foreign investment funds. Part B is about foreign entities that do not get exemptions. You can read about the specifics of these parts to understand how they work. The schedule is part of the Income Tax Act 2007, which has many sections that work together. The Income Tax Act 2007 has many sections that are connected, like ED 2B, EX 28, and EZ 32. You can look at these sections to get a better understanding of how the act works. This schedule is just one part of the bigger act, and it helps explain how foreign investment funds are treated.
This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.
View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523380.
This page was last updated on — View changes
