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 2010/02 was made on 28 May 2010 permitting the use of the fair dividend rate method to calculate foreign investment fund income from certain Liontamer funds.
3. The determination will appear in Inland Revenue’s Tax Information Bulletin, Vol. 22, No. 6, of July 2010 and will also be available on the Inland Revenue website
www.ird.govt.nz
JOHN TREZISE, Investigations Manager, Assurance, Inland Revenue.