Form IR448 - Jun 2013

Form IR448 is used to report interest in a foreign investment fund disclosure schedule for individuals and closely-held entities. This form must be completed by a New Zealand resident with an attributing interest in a foreign investment fund (FIF) who uses the comparative value method to calculate FIF income or loss. Once completed, submit the form to Inland Revenue Department.

New Zealand residents with an attributing interest in foreign investment funds (FIF) that use the comparative value method to calculate FIF income or loss.

The completed Form IR448 should be submitted to the Inland Revenue Department.