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Inland Revenue

Tax Policy

PUBLISHED 23 February 2007

More on offshore investment changes

Forthcoming changes to the taxation of income from offshore portfolio investment in shares will generally mean a number of changes for New Zealand-resident investors in non-Australasian companies. For a detailed description of the recently enacted legislation see our special report, "New tax rules for offshore portfolio investment in shares", and "Overview - How the new offshore investment tax rules apply to individuals and family trusts".