Income tax – Share investments (dividends and taxable share sales) - 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. If you are not subject to the FIF rules, for example if you hold shares in a New Zealand company or if all your foreign shares and other attributing interests cost you less than $50,000 in total to buy, this fact sheet explains when you have to return income from dividends or taxable share sales.