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 2008/03 – Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie Escalator)” was made on
6 March 2008, and will appear in the Inland Revenue Department’s Tax Information Bulletin, Vol. 20, No. 3 of April 2008.
3. The determination is also available on the Inland Revenue website (www.ird.govt.nz).
DAVID CARRIGAN, Policy Manager, Policy Advice Division, Inland Revenue.