Tax Administration Act 1994

Information, record-keeping, and returns - Investment income information

25C: Investment income

You could also call this:

"Money earned from investments, like renting or bank interest"

Illustration for Tax Administration Act 1994

When we talk about investment income, you need to know what it means. Investment income includes income from investments in New Zealand, like money earned from renting out a property or from a bank account. It also includes income from investments overseas, like money earned from a foreign bank account. You earn investment income when you get money from investments, such as dividends or interest. This can happen when you invest in a company or put money in a bank account. The rules about investment income are in the Income Tax Act 2007, specifically in sections RE 3 and RE 4. Investment income can also be money earned by people who do not live in New Zealand, under section RF 2(1) of the Income Tax Act 2007. It includes money earned by investors in portfolio investment entities, under sections CP 1, CX 56, and CX 56B of that Act. You can find more information about these rules in the section 227E and schedule 6.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS336625.

Topics:

Money and consumer rights > Taxes

25B: Investment income information: outline of provisions, or

"Information About Investment Income"

25D: Investment income information, or

"Information about investment income that must be given to the government"

Part 3Information, record-keeping, and returns
Investment income information

25CInvestment income

For the purposes of this subpart and section 227E, and schedule 6, investment income means—
resident passive income under section RE 2(1)(a) to (c) of the Income Tax Act 2007, subject to the withholding obligations set out in sections RE 3 and RE 4 of that Act:
non-resident passive income under section RF 2(1) of that Act:
attributed income of investors in portfolio investment entities under sections CP 1, CX 56, and CX 56B of that Act.

Notes

Section 25C: inserted, on 1 April 2020, by section 287 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).