The Tax Lady is a boutique accountancy business aimed at serving the small business community.
The Tax Lady
"One lady you can't live without"
Our Services
Foreign Investment Funds
A FIF is a foreign company, foreign superannuation scheme, or life insurance policy offered or entered into outside of New Zealand
To be subject to the FIF regime a taxpayer must have a direct income interest in a foreign company that the Income Tax Act does not exempt from the FIF regime. A person has a direct income interest in a foreign company when the person holds any of the shares or shareholder decision-making rights, or has the right to receive any income or assets from the foreign company. A person that has a shareholding in a foreign company has an interest in a FIF and will be required to include income calculated under the FIF regime in the person's taxable income for the income year. Some exemptions to the regime apply.
About Us
The Tax Lady was formed in 1996 by Carol Rankin and she ran the business from the billiard room in her Stokes Valley residence.
Frequently Asked Questions
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