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 2009/2 – a person may not use
the FDR method to calculate FIF income from the attributing interest in the PIMCO Wholesale Global Bond Fund – was made on 11 May 2009, and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 21, No. 4, of June 2009.
3. The determination is also available on the Inland Revenue website
DAVID CARRIGAN, Policy Manager, Policy Advice Division, Inland Revenue.