How to bake a tasty pie: The New Zealand managed funds and savings regime.
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Open Access Location
Authors
Bourke, D.
Keywords
Taxation
Investment income
KiwiSaver scheme
Investment income
KiwiSaver scheme
Description of form
Publisher
Rights
Rights holder
Issue Date
2008
Peer-reviewed status
Type
Journal Article
Abstract
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.
Citation
Bourke, D. (2008). How to bake a tasty pie: The New Zealand managed funds and savings regime. Offshore Investment, 182, 33-35.