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 2008/02 – Fair dividend rate method not to be used for a type of attributing interest in a foreign investment fund” was signed on 8 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.