IR7 Question 25 Additional disclosure of foreign investments

If the partnership or LTC has an interest in an FIF or CFC, the partners or owner(s) may be required to complete an additional disclosure form for their investments.

Full details of the disclosure requirements are available in the May issue of the Tax Information Bulletin (TIB) each year.

FIF and CFC disclosure forms are available on the Inland Revenue website www.ird.govt.nz