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 2009/5”, where a person may use the FDR method to calculate FIF income from the attributing interest in a foreign investment fund that is a derivative income trust, was made on 24 September 2009, and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 21, No. 8, of November 2009.
3. The determination is also available on the Inland Revenue website
www.ird.govt.nz
DAVID CARRIGAN, Policy Manager, Policy Advice Division, Inland Revenue.