The information provided is intended for general tax information purposes only and does not constitute tax advice. You should not rely upon the content of this information and if you have any questions as to your tax position you should obtain independent tax advice. The information is based on legislation current at 25 September 2016. Taxation legislation, its interpretation and the levels and basis of taxation may change. The application of taxation laws depends upon individual circumstances. Different tax rules may apply in respect of New Zealand resident investors who are not individuals and in respect of non-New Zealand resident investors. Investors and underlying investors should seek professional advice on the taxation implications of investing and should not rely solely on the information in this communication. All opinions, statements and analysis expressed are based on information current at the time of writing and from sources which Westpac New Zealand Limited (“Westpac”) believes to be authentic and reliable. Westpac issues no invitation to anyone to rely on this material and intends by this statement to exclude liability for any such opinion, statement and analysis. Westpac accepts no responsibility for the availability or content of third party websites. You can get a copy of any applicable investment statement, product disclosure statement or term sheet for your investment from any Westpac branch in New Zealand.
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