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 2008/13 – Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (PIMCO Cayman Global Bond (NZD Hedged) Fund)” was made on 16 September 2008, and will appear in Inland Revenue’s Tax Information Bulletin, Volume 20, No. 9, of November 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.