Cettire (CTT)

[steve9]

Does Cettire qualify to be exempt from the FIF rules? It is a recent IPO, so has not yet been entered into the IRD FIF exemption tool.

Thanks

[Ferg]

https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/foreign-investment-funds-fifs/foreign-investment-fund-rules-exemptions

Per that link if it meets the criteria it will likely qualify for an exemption, even if it is not currently listed.