From 1 April 2007, New Zealand introduced a new regime for the taxation of investment income which is aimed at levelling the investment tax playing field. This article provides a technical overview of this regime and the implications for investment funds generally and also foreign investors. It also touches on the KiwiSaver scheme which came into force on 1 October 2007.
Bourke, D. (2008). How to bake a tasty pie: The New Zealand managed funds and savings regime. Offshore Investment, 182, 33-35.