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 2008/07 – Use of fair dividend
rate method for a type of attributing interest in a
foreign investment fund (ING Credit Opportunities Fund’s interests in offshore credit opportunities funds)” was made on 26 March 2008, and will appear in the Inland Revenue Department’s Tax Information Bulletin, Vol. 20, No. 4, of May 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.