Gather your information
You will need your IRD number.
You will also need the:
- name of the investment
- country of incorporation or tax residence
- market value in New Zealand dollars at the beginning or end of your income year.
Complete the form
The form you use for the disclosure of a FIF interest depends on how you calculate your rate.
- Download and complete an IR443 form if you use the deemed rate of return method.
- Download and complete an IR447 form if you use the fair dividend rate method (for individuals or non-widely-held entities).
- Download and complete an IR448 form if you use the comparative value method (for individuals or non-widely-held entities).
- Download and complete an IR449 form if you use the cost method.
Send the form to us
Send the disclosure to us with your tax return.
What happens next
Print a copy of the disclosure, sign it and retain with your tax records.
If you have 10 or more FIFs to disclose, download and complete the CFC/FIF disclosure spreadsheet. Then, log in to myIR and either:
- send us a web message with the disclosure attached, or
- amend a return you have already filed via myIR, and upload the FIF disclosure when you are asked if you want to do this.