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IS 24/10 FS 1
Issued
18 Dec 2024

Income tax – Share investments (whether the FIF rules apply) - fact sheet

This fact sheet accompanies IS 24/10 Income tax – Share investments that considers the income tax issues that arise for individual share investors. This fact sheet explains when and how the Foreign Investment Fund (FIF) rules will apply to shares an individual investor holds in foreign companies.

Related Publications

Title Type Date
Income tax – Share investments Interpretation statements December 2024
Income tax – Share investments (dividends and taxable share sales) - fact sheet Fact sheets December 2024
Income tax – Share investments
Type
Interpretation statements
Date
December 2024