Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2024–25 Income Year) Order 2025

This Order in Council commentary provides information on a change in the deemed rate of return for taxing interests in foreign investment funds, effective from 1 April 2025.

The new Order in Council can be found at:

Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2024–25 Income Year) Order 2025 (SL 2025/150) – New Zealand Legislation

Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2024–25 Income Year) Order 2025 - Order in Council commentary

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