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 2016/05 was made on 19 September 2016 permitting an investor to use the fair dividend rate method to calculate foreign investment fund income from their investment in Kynikos Global Capital Partners Limited for the 2016 and subsequent income years.
3. The determination will appear in Inland Revenue’s Tax Information Bulletin, Vol. 28, No. 10, of November 2016 and will also be available on the Inland Revenue website
   www.ird.govt.nz

JOHN TREZISE, Investigations Manager, Investigations and Advice, Inland Revenue.