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.