Notice Type
Departmental
Notice Title

Notice of Determination Regarding Type of Interest in a Foreign Investment Fund and Use of Fair Dividend Rate Method

1. This is a notice made under section 91AAO(5) of the
Tax Administration Act 1994 of a determination made by the Commissioner of Inland Revenue under section 91AAO(4) of that Act.
2. "Determination FDR 2010/1", revoking FDR 2008/13, was made on 29 March 2010 and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 22, No. 5, of June 2010.
3. The determination will also be available on the Inland Revenue website (www.ird.govt.nz).
PETER FRAWLEY, Policy Manager, Policy Advice Division, Inland Revenue Department.