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(1) of that Act.
2. “Determination FDR 2008/01 – use of fair dividend rate method for a type of attributing interest in a foreign investment fund” was signed on 22 January 2008, and will appear in the Inland Revenue’s Tax Information Bulletin, Vol. 20, No. 2 of March 2008.
3. The determination is also available from the Inland Revenue website
www.ird.govt.nz
DAVID CARRIGAN, Policy Manager, Policy Advice Division, Inland Revenue.