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 2008/06 – A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (ING Regular Income Fund)” was made on 10 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.