tax

[Lizard]

I read that fif does not apply if you are a trader...
http://www.ird.govt.nz/toii/fif/how-...tax-threshold/

That only appears to apply to the $50k de minimus level in the link you posted. Did you have another reference regarding the use of fair dividend rate? Would be interesting to know - it has been sometime since I read through the regulation, but I thought it did not materially distinguish.