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Inland Revenue

Tax Policy

Last updated 19 March 2010
Closing date 30 April 2010

Status Complete

International tax review - non-portfolio FIFs exemption

An officials' issues paper, New Zealand's International Tax Review: extending the active income exemption to non-portfolio FIFs, sought feedback on suggested changes to the tax treatment of non-portfolio foreign investment funds. It looks at ways to make the FIF rules easier and more coherent for taxpayers and advisors to understand and operate so the tax system does not act as a barrier to New Zealand companies wishing to expand into new and emerging markets.

Submissions closed on 30 April 2010.