Notice Type
Notice Title

Notice of Determination Regarding Type of Interest in a Foreign Investment Fund and Use of Fair Dividend Rate Method

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 2008/10 – A type of interest in
a foreign investment fund for which a person may not use the fair dividend rate method (Global Guardian Management Cash Plus Fund)” was made on 17 April 2008, and will appear in the Inland Revenue Department’s Tax Information Bulletin, Vol. 20, No. 5, of June 2008.
3. The determination is also available on the Inland Revenue website (
DAVID CARRIGAN, Policy Manager, Policy Advice Division, Inland Revenue.