IR6 Question 23 Additional disclosure of foreign investments

If you calculated CFC or FIF income at Question 13 you may be required to complete an additional disclosure form for that investment.

If the trust is not widely held or a PIE, you may not require an additional disclosure if the investments are in countries New Zealand has a double tax agreement with as at 31 March 2013, and have used the fair dividend rate or comparative value method.

If the trust is widely held or a PIE you are required to file an additional disclosure.

Go to www.ird.govt.nz (search keywords: international tax disclosure) for full details of the disclosure requirements and the appropriate form(s).

If you need assistance making a CFC or FIF disclosure please call 0800 443 773.