Revenue Account Method for FIFs - Practical Implications for 2026 and Beyond (live webinar)
Price excludes GST. Broadcast Date: 20 May 2026 (2-2.30pm)
| Quantity |
Product Description
The proposed Revenue Account Method, or RAM, would introduce a new foreign investment fund calculation method for certain eligible taxpayers and investments. If enacted, it is intended to apply from 1 April 2025 and may therefore be relevant from the 2026 income year for affected taxpayers. The proposal remains before Parliament at the reported bill stage and is expected to be enacted by the date of this Webinar.
In this webinar, we will explain:
• who may be eligible to use RAM, including the trust requirements and investment criteria
• how the method is intended to operate in practice, and the information needed to apply it
• the commercial advantages and limitations of the method, including lock-in consequences
• departure from New Zealand, and
• the treatment of more complex situations such as non-market transfers and corporate reorganisations.
The session is designed to help advisers understand when RAM may be worth considering and where caution is required. The proposed method would tax eligible interests on a realisation basis, broadly by reference to dividends and 70% of realised gains or losses, which is one reason it may be particularly relevant for clients with illiquid foreign investments.
Upon satisfactory completion of this activity, you will be able to:
• identify clients who may be eligible to apply the Revenue Account Method
• describe the key eligibility requirements for individuals, trusts, and qualifying investments
• explain how the proposed method is intended to operate in practice, including the information required to apply it
• assess the main advantages, disadvantages, and lock-in consequences of using RAM
• assist clients to make informed decisions about whether RAM may be appropriate for their foreign investments
Total of CPD Hours: 0.50 Hour (30 min including brief Q&A)
This course will be suited to:
• accountants and tax advisers
• private client and cross-border advisers
• lawyers and other professionals advising migrants, returning New Zealanders, or internationally mobile clients
• investment advisers who work with clients holding foreign company interests
PRESENTER:
Richard Muth, Senior Manager – Tax Advisory, Findex/Crowe
Richard Muth is a senior tax adviser with more than a decade of experience advising multinational groups, Australasian businesses, New Zealand SMEs, and high net worth individuals.
A key focus of Richard’s work is cross-border tax. He advises people who are moving to New Zealand, returning after time overseas, or taking up opportunities offshore, helping them understand the New Zealand tax implications of their investments and wider affairs.
Richard is particularly interested in helping clients and advisers navigate complex international tax issues so that decisions can be made with clarity and confidence.