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New Zealand law explained for everyone

Income Tax Act 2007

Schedule 25: Foreign investment funds

You could also call this:

“Rules about overseas investments that are considered foreign investment funds”

This schedule talks about foreign investment funds. It is split into three parts that cover different aspects of these funds.

Part A of the schedule deals with entities that are treated as foreign investment funds. Part B lists foreign entities that are not exempt from the foreign investment fund rules.

Part C used to be about foreign entities that couldn’t use the accounting profits method, but this part has been removed from the schedule.

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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

“List of countries with special tax rules for international business income”

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Schedule 26: Low tax jurisdictions or territories, or

“List of places with very low taxes (no longer used)”

25Foreign investment funds

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Part CForeign entities for which accounting profits method may not be used (Repealed)