Income Tax Act 2007
Schedule 25: Foreign investment funds
"Rules about overseas money investments"


You are looking at a schedule called 'Foreign investment funds' from 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 the rules 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not get exemptions, and Part C is about foreign entities that cannot use the accounting profits method, but it has been repealed.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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