Tātaitai Tāke FIF

Ko te huarahi tāke Tahua Whakangau Ao (FIF) ko te anga tāke o Aotearoa mō te tāke i ngā moni whiwhi mai i ngā whakangau a-ao, matua ko ngā hea i roto i ngā kamupene ao me ngā wāhanga i roto i ngā tahua whakahaere ao. Ka pā ngā ture FIF ka neke atu i te NZD $50,000 te utu katoa o ngā whakangau ao o tētahi tāngata whenua tāke o Aotearoa. Mēnā ko tō utu katoa o to kowhanga hea ao (kāore e tae ana ki ētahi hea Ahitereiria) nui ake i te $50,000, me tātaihia me utua e koe te tāke mō ngā moni whiwhi mai i ērā whakangau ia tau ma tētahi o ngā tikanga tataihanga i whakaaetia e IRD, ahakoa ka whiwhi koe i ngā hiwini, ka hoko rānei i ētahi hea. I whakauhia ngā ture FIF hei whakarite e utu ana ngā kaiwhakarou o Aotearoa i ngā hea ao i runga i te turanga haere tonu, he rite ki ngā kaiwhakarou i roto i ngā hea o Aotearoa. He uaua ngā ture a ko te nuinga o ngā kaiwhakarou me ngā kowhanga nui a-ao ka mahi tahi me tētahi kaitohutohu tāke, ka whakamahi rānei i ngā taputapu ipurangi i whakaaetia e IRD. Puna: IRD — Foreign Investment Fund (ird.govt.nz/fif).

Ko te paepae FIF i Aotearoa ko te NZD $50,000, ka ineina i te utu (ko te utu hoko tuatahi i roto i te NZD). Mēnā ko te utu katoa o whakangau ao katoa ka pā ki te FIF (kāore e tae ana ki ētahi hea ASX-raina Ahitereiria) ko te $50,000, iti ake rānei, ka kore koe i te pa ki ngā ture FIF a ka utua e koe te tāke o Aotearoa mō ngā hiwini tino i whiwhi (hei moni whiwhi ao). Ka neke atu o utu whakangau ao katoa i te $50,000, ka pā ngā ture FIF ki to kowhanga ao katoa, ehara i te wāhanga noa i runga ake i te paepae. Ka pā te paepae ia tangata, nā reira ka taea e tētahi tokorua te mau ia kotahi ki te $50,000 i roto i ngā hea ao i mua i te pa o FIF. Kia mahara ko te paepae ka haingatia i runga i te utu, ehara i te uara mākete o nāianei — mēnā kua tipu tino o whakangau i roto i te uara engari i utua iti iho i te $50,000 i mua, ka taea pea koe kei raro tonu i te paepae FIF. Puna: IRD — FIF Exemptions (ird.govt.nz/fif).

E whakaaetia ana e IRD ētahi tikanga hei tātai i ngā moni whiwhi FIF, ā, mā te tikanga e kōwhiritia ai ka tino panonihia te nui o te tāke e utua. Anei ngā tikanga e tino whakamahia ana. Ko te Rēti Hiwini Tika (FDR) te tikanga taunoa mō te nuinga o ngā kaiwhakarou: e kīia ana ko tō moni whiwhi FIF ko te 5% o te uara mākete huakina o tō kōwhanga ao i te tīmatanga o ia tau tāke. He ngāwari ki te tātai, engari ka nui ake pea te tāke ka utua i ngā tau ka heke tō kōwhanga i te uara. Ko te Tikanga Uara Whakataurite (CV) anō, ka tāke i te hurihanga tino o te uara o tō kōwhanga (ngā hua tango ngā heke) me ngā hiwini. Ka taea te kore-tāke, te tūāpono tāke rānei, mēnā ka heke tō kōwhanga i ngā tau. Ko te Tikanga Utu, e wātea ana i te wā kāore e taea ai te whakarite i te uara mākete o tō whakangao ao; ka haingatia te moni whiwhi i runga i te 5% pūmau o te utu. Mō te nuinga o ngā kaiwhakarou o Aotearoa kei roto i ngā hea ao rāina, ko FDR rāua ko CV ngā kōwhiringa matua, ā, ka taea e koe te whakamahi i tētahi tikanga rerekē mō ia whakangao rerekē. Puna: IRD — FIF Calculation Methods (ird.govt.nz/fif).

Kāore te nuinga o ngā hea Ahitereiria e pā ki ngā ture FIF i Aotearoa. He painga nui tēnei mō ngā kaiwhakarou o Aotearoa e pīrangi ana ki ngā hea Ahitereiria. Ka pā te whakakorenga ki ngā hea i roto i ngā kamupene e raina ana i te Tauranga Hea Ahitereiria (ASX), ā, e noho ana hoki i Ahitereiria mō ngā tāke Ahitereiria. Ko te tikanga, ko ngā hea i roto i ngā kamupene nui o Ahitereiria pērā i a BHP, Commonwealth Bank, Woolworths, me te nuinga o ngā ETF e raina ana i runga i te ASX, ko FIF-kore. I tēnei aro ki te FIF, ka tāke ngā hiwini mai i ngā hea Ahitereiria hei moni whiwhi ao noa i Aotearoa. Engari ko ngā hua hoko mai i te hoko i ngā hea Ahitereiria, he nuinga ko kore-tāke mō ngā kaiwhakarou o Aotearoa, mēnā kāore koe e pā ana ki ngā ture whakarite ahumoni, kāore rānei i te kaihoko hea. Kia mahara, kāore ngā hea ASX-raina katoa e kore-FIF ana — ka whakauruatia ētahi ki waho i Ahitereiria, ā, ka taea tonu te pā ki te FIF. Whakaūhia tonu te tūāhuatanga o ia whakangao. Puna: IRD — Australian Share Exemption (ird.govt.nz/fif).