Worksheet 1 - Market value method
Download Worksheet 1 - Market value method (PDF 900KB)This link will download a file.
Worksheet 2 - Deemed rate of return method for FIFs
Complete the relevant parts of the worksheet for the interests you hold in the FIF on the last day of the notional accounting period-notional accounting period is explained on page 3. Interests in the FIF which you dispose of before the end of the notional accounting period are not taxed under FIF measures.
Download Worksheet 2 - Deemed rate of return method for FIFs (PDF 900KB)This link will download a file.
Worksheet 3 - Calculation method
Complete the relevant parts of the worksheet for those interests you held in the FIF on the last day of the notional accounting period. Notional accounting period is explained in chapter 2. Interests in the FIF that you dispose of before the end of the notional accounting period are not taxed under the FIF measures.
Download Worksheet 3 - Calculation method (PDF 900KB)This link will download a file.
Worksheet 4 - Deemed rate of return method for FLPs
Complete the relevant parts of the worksheet for the interests you hold in the FLP. Read Deemed rate of return method for more information.
Download Worksheet 4 - Deemed rate of return method for FLPs (PDF 900KB)This link will download a file.
Worksheet 5 - Cash surrender value method for FLPs
Complete the relevant parts of the worksheet for the interests you hold in the FLP. See Cash surrender value method for more information.
Download Worksheet 5 - Cash surrender value method for FLPs (PDF 900KB)This link will download a file.
If you have an interest in a foreign investment fund or foreign life policy, this guide explains how foreign investment funds legislation affects you. NAT 2130.