TIB index based from the NZ Tax Information Bulletin - kwister.net
Category foreign-investment-fund-(fif)
Current Time (NZ)
08:16:17
20 May 2024
08:16:17
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category foreign-investment-fund-(fif)
| Volume 25 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS |
| Volume 25 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS |
| Volume 26 issue 002 | DETERMINATION FDR 2014/01: A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND FOR WHICH A PERSON MAY NOT USE THE FAIR DIVIDEND RATE METHOD (RUSSELL INVESTMENT COMPANY PLC: NZDH-A CLASS SHARES) |
| Volume 26 issue 002 | DETERMINATION FDR 2014/01: A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND FOR WHICH A PERSON MAY NOT USE THE FAIR DIVIDEND RATE METHOD (RUSSELL INVESTMENT COMPANY PLC: NZDH-A CLASS SHARES) |
| Volume 26 issue 003 | 2014 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR25 |
| Volume 26 issue 003 | 2014 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR25 - PERSONS NOT REQUIRED TO COMPLY WITH SECTION 61 OF THE TAX ADMINISTRATION ACT 1994 |
| Volume 26 issue 003 | 2014 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR25 |
| Volume 26 issue 003 | 2014 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR25 - PERSONS NOT REQUIRED TO COMPLY WITH SECTION 61 OF THE TAX ADMINISTRATION ACT 1994 |
| Volume 26 issue 004 | OTHER POLICY MATTERS - OVER-CREDITING OF IMPUTATION CREDITS IN EXCESS OF FIF TAXATION |
| Volume 26 issue 004 | OTHER POLICY MATTERS - BELOW MARKET INTEREST RATE LOANS UNDER IFRS |
| Volume 26 issue 004 | OTHER POLICY MATTERS - OVER-CREDITING OF IMPUTATION CREDITS IN EXCESS OF FIF TAXATION |
| Volume 26 issue 004 | DETERMINATION FDR 2014/02: USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 26 issue 004 | REMEDIAL MATTERS - REBATES OF FEES PAID BY A FIF |
| Volume 26 issue 004 | DETERMINATION FDR 2014/02: USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 26 issue 007 | CFC REMEDIALS - CFC AND FIF EXEMPTIONS FOR AUSTRALIAN UNIT TRUSTS |
| Volume 26 issue 007 | CFC REMEDIALS - INDIRECT INTERESTS IN FIFS |
| Volume 26 issue 007 | REWRITE ADVISORY PANEL REMEDIALS - COMPARATIVE VALUE METHOD FOR CALCULATING FIF INCOME |
| Volume 26 issue 007 | CFC REMEDIALS - CFC AND FIF EXEMPTIONS FOR AUSTRALIAN UNIT TRUSTS |
| Volume 26 issue 007 | CFC REMEDIALS - INDIRECT INTERESTS IN FIFS |
| Volume 26 issue 007 | FIF DEEMED RATE OF RETURN SET FOR 2013-14 INCOME YEAR |
| Volume 26 issue 007 | REWRITE ADVISORY PANEL REMEDIALS - COMPARATIVE VALUE METHOD FOR CALCULATING FIF INCOME |
| Volume 26 issue 007 | FIF DEEMED RATE OF RETURN SET FOR 2013-14 INCOME YEAR |
| Volume 26 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS |
| Volume 26 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS |
| Volume 27 issue 001 | DETERMINATION FDR 2014/03: USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 27 issue 001 | DETERMINATION FDR 2014/03: USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 27 issue 003 | 2015 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR26 |
| Volume 27 issue 003 | PERSONS NOT REQUIRED TO COMPLY WITH SECTION 61 OF THE TAX ADMINISTRATION ACT 1994 |
| Volume 27 issue 003 | 2015 INTERNATIONAL TAX DISCLOSURE EXEMPTION ITR26 |
| Volume 27 issue 003 | PERSONS NOT REQUIRED TO COMPLY WITH SECTION 61 OF THE TAX ADMINISTRATION ACT 1994 |
| Volume 27 issue 003 | DETERMINATION FDR 2015/01: A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND FOR WHICH A PERSON MAY NOT USE THE FAIR DIVIDEND RATE METHOD (WELLINGTON MANAGEMENT PORTFOLIOS (DUBLIN) PLC: GLOBAL BOND FUND - NZD SHARE CLASS) |
| Volume 27 issue 003 | DETERMINATION FDR 2015/01: A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND FOR WHICH A PERSON MAY NOT USE THE FAIR DIVIDEND RATE METHOD (WELLINGTON MANAGEMENT PORTFOLIOS (DUBLIN) PLC: GLOBAL BOND FUND - NZD SHARE CLASS) |
| Volume 27 issue 004 | General depreciation determination DEP92: Wool/shearing sheds |
| Volume 27 issue 004 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2015) |
| Volume 27 issue 009 | DETERMINATION FDR 2015/02: USE OF A FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND IN THE HARNESS MACRO CURRENCY FUND |
| Volume 27 issue 009 | DETERMINATION FDR 2015/03: USE OF A FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 27 issue 009 | DETERMINATION FDR 2015/02: USE OF A FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND IN THE HARNESS MACRO CURRENCY FUND |
| Volume 27 issue 009 | DETERMINATION FDR 2015/03: USE OF A FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 27 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE SIX MONTHS ENDING 30 SEPTEMBER 2015) |
| Volume 27 issue 010 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE SIX MONTHS ENDING 30 SEPTEMBER 2015) |
| Volume 28 issue 002 | DETERMINATION FDR 2016/01: USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 28 issue 002 | DETERMINATION FDR 2016/01: USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CHILD SUPPORT |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ATTRIBUTABLE FIF INCOME METHOD FOR INDIRECTLY HELD INVESTMENTS |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - PART-YEAR EXEMPTIONS FOR AUSTRALIAN FIFS |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - CFC REMEDIALS - ATTRIBUTABLE FIF INCOME METHOD FOR INDIRECTLY HELD INVESTMENTS |
| Volume 28 issue 004 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE 12 MONTHS ENDING 31 MARCH 2016) |
| Volume 28 issue 004 | DETERMINATION FDR 2016/02 - USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 28 issue 004 | FOREIGN CURRENCY AMOUNTS - CONVERSION TO NEW ZEALAND DOLLARS (FOR THE 12 MONTHS ENDING 31 MARCH 2016) |
| Volume 28 issue 006 | DETERMINATION FDR 2016/03 - USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 28 issue 006 | DETERMINATION FDR 2016/03 - USE OF FAIR DIVIDEND RATE METHOD FOR A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND |
| Volume 28 issue 007 | TAXATION (TRANSFORMATION: FIRST PHASE SIMPLIFICATION AND OTHER MEASURES) ACT 2016 - REMEDIAL MATTERS - FIF EXEMPTION SIMPLIFICATION FOR ASX |
| Volume 28 issue 007 | TAXATION (TRANSFORMATION: FIRST PHASE SIMPLIFICATION AND OTHER MEASURES) ACT 2016 - REMEDIAL MATTERS - FIF EXEMPTION SIMPLIFICATION FOR ASX |
| Volume 28 issue 007 | DETERMINATION FDR 2016/04: A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND FOR WHICH A PERSON MAY NOT USE THE FAIR DIVIDEND RATE METHOD (BLACKROCK GLOBAL FUNDS WORLD BOND FUND) |
| Volume 28 issue 007 | DETERMINATION FDR 2016/04: A TYPE OF ATTRIBUTING INTEREST IN A FOREIGN INVESTMENT FUND FOR WHICH A PERSON MAY NOT USE THE FAIR DIVIDEND RATE METHOD (BLACKROCK GLOBAL FUNDS WORLD BOND FUND) |
| Volume 28 issue 009 | Order in Council - FIF deemed rate of return set for 2015-16 |
| Volume 28 issue 009 | Order in Council - FIF deemed rate of return set for 2015-16 |
| Volume 28 issue 010 | Determination FDR 2016/05: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund |
| Volume 28 issue 010 | Determination FDR 2016/06: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund |
| Volume 28 issue 010 | Determination FDR 2016/05: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund |
| Volume 28 issue 010 | Determination FDR 2016/06: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund |
| Volume 28 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2016) |
| Volume 28 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2016) |
| Volume 29 issue 003 | Determination FDR 2016/07: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund |
| Volume 29 issue 003 | 2017 International tax disclosure exemption ITR28 |
| Volume 29 issue 003 | Determination FDR 2016/07: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund |
| Volume 29 issue 003 | 2017 International tax disclosure exemption ITR28 |
| Volume 29 issue 004 | Determination FDR 2017/01 - A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (Russell Investment Company plc: NZDH-A-DURH class shares). |
| Volume 29 issue 004 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2017) |
| Volume 29 issue 004 | Determination FDR 2017/01 - A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (Russell Investment Company plc: NZDH-A-DURH class shares). |
| Volume 29 issue 004 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2017) |
| Volume 29 issue 009 | Privacy (Information Sharing Agreement between Inland Revenue and Ministry of Social Development) Order 2017 |
| Volume 29 issue 009 | Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2016-17 Income Year) Order 2017 |
| Volume 29 issue 010 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2017) |
| Volume 29 issue 010 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2017) |
| Volume 30 issue 006 | Determination FDR 2018/01: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method |
| Volume 30 issue 006 | Determination FDR 2018/01: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method |
| Volume 30 issue 007 | Determination FDR 2018/02 - A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method (Units in the Two Trees Global Macro Fund) |
| Volume 30 issue 007 | Determination FDR 2018/02 - A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method (Units in the Two Trees Global Macro Fund) |
| Volume 30 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2018) |
| Volume 30 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2018) |
| Volume 31 issue 003 | 2019 International tax disclosure exemption ITR30 |
| Volume 31 issue 003 | 2019 International tax disclosure exemption ITR30 |
| Volume 31 issue 004 | Remedial items - FIF COST METHOD |
| Volume 31 issue 004 | Remedial items - FIF COST METHOD |
| Volume 31 issue 005 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2019) |
| Volume 31 issue 005 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2019) |
| Volume 31 issue 010 | ORDER IN COUNCIL: FOREIGN INVESTMENT FUND DEEMED RATE OF RETURN SET FOR 2018-19 |
| Volume 31 issue 010 | ORDER IN COUNCIL: FOREIGN INVESTMENT FUND DEEMED RATE OF RETURN SET FOR 2018-19 |
| Volume 31 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 30 September 2019) |
| Volume 31 issue 011 | Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 30 September 2019) |
| Volume 32 issue 001 | Determination FDR 2019/01 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ISAM Systematic Trend - Class Q shares) |
| Volume 32 issue 001 | Determination FDR 2019/01 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ISAM Systematic Trend - Class Q shares) |
| Volume 32 issue 001 | Determination FDR 2019/02 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Russell Investments Multi Strategy Volatility Fund) |
| Volume 32 issue 001 | Determination FDR 2019/02 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Russell Investments Multi Strategy Volatility Fund) |
| Volume 32 issue 003 | 2020 International tax disclosure exemption ITR31 |
| Volume 32 issue 003 | 2020 International tax disclosure exemption ITR31 |
| Volume 32 issue 007 | COVID-19 Response Acts 2020 - Small Business Cashflow Scheme |
| Volume 32 issue 007 | Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2020 |
| Volume 32 issue 007 | BR PUB 20/02: Foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company |
| Volume 32 issue 007 | Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2019-20 Income Year) Order 2020 |
| Volume 32 issue 007 | BR PUB 20/03: Attributed foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company |
| Volume 32 issue 007 | BR PUB 20/04: Controlled foreign corporation income derived by a New Zealand resident investor in a United States limited liability company |
| Volume 32 issue 007 | BR PUB 20/05: Dividends derived by a New Zealand resident investor in a United States limited liability company that is either a non-attributing active foreign investment fund or a controlled foreign corporation |
| Volume 32 issue 007 | COV 20/07: Variation in relation to s 70C of the Tax Administration Act 1994 to extend deadline for filing statements in relation to R&D loss tax credits |
| Volume 32 issue 007 | BR PUB 20/01: Dividends derived by New Zealand resident investor in a United States limited liability company that is a foreign investment fund where the NZ investor holds foreign investment fund interests of $50,000 or less |
| Volume 32 issue 007 | BR PUB 20/02: Foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company |
| Volume 32 issue 007 | BR PUB 20/03: Attributed foreign investment fund income derived by a New Zealand resident investor in a United States limited liability company |
| Volume 32 issue 007 | BR PUB 20/04: Controlled foreign corporation income derived by a New Zealand resident investor in a United States limited liability company |
| Volume 32 issue 007 | BR PUB 20/05: Dividends derived by a New Zealand resident investor in a United States limited liability company that is either a non-attributing active foreign investment fund or a controlled foreign corporation |
| Volume 32 issue 007 | COMMENTARY ON PUBLIC RULINGS BR PUB 20/01 to 20/05 |
| Volume 34 issue 001 | FDR 2021/04: FIF Determination – Dimensional Trusts – Global Bond Sustainability Trust NZD Class |
| Volume 34 issue 001 | FDR 2021/04: FIF Determination – Dimensional Trusts – Global Bond Sustainability Trust NZD Class |
| Volume 34 issue 003 | International taxation: International taxation disclosure exemptions |
| Volume 34 issue 003 | International taxation: International taxation disclosure exemptions |
| Volume 34 issue 006 | Order in Council - Income Tax (Deemed rate of return on Attributing Interests in Foreign Investment Funds# 2021-22 income year) Order 2022 |
| Volume 34 issue 006 | Order in Council - Income Tax (Deemed rate of return on Attributing Interests in Foreign Investment Funds# 2021-22 income year) Order 2022 |
| Volume 34 issue 008 | DETERMINATION FDR 2022/01 – Two Trees Global Equity Macro Fund – Class Z |
| Volume 35 issue 002 | Order in Council - Student Loan Scheme (Repayment Threshold for 2023-24 Tax Year and Subsequent Tax Years) Regulations 2022 |
| Volume 35 issue 003 | FDR 2023/01 – A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method (Units in the Plato Global Macro Equity Fund– Class Z) |
| Volume 35 issue 003 | FDR 2023/01 – A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method (Units in the Plato Global Macro Equity Fund– Class Z) |
| Volume 35 issue 004 | 2023 International tax disclosure exemption ITR34 |
| Volume 35 issue 004 | 2023 International tax disclosure exemption ITR34 |