Flow-Through Tax Structure Investments in NZ
Direct tax allocation to investors
Compare Top Opportunities
Williams Corporation First Mortgage Investments
10% p.a. first mortgage returns
Williams Corporation Capital
10% p.a. returns secured by property
Blairlogie Pine Investment LP
Carbon forestry with 9.8% IRR over 30 years
Squirrel Specialised Income Fund
by Squirrel
Over 9% p.a. returns from diversified property lending
Obsidian Contributory Mortgage Scheme
Choose your own mortgages - 7.71% current returns
Squirrel Wholesale Construction Loan Fund
by Squirrel
Bank rates + 2.25% p.a. from construction lending
Squirrel Wholesale Home Loan Fund
by Squirrel
Bank rates + 1.75% p.a. from residential mortgages
About This Category
Discover flow-through tax structure investment opportunities in New Zealand. Flow-through structures (including LPs and LLCs) pass income, losses, and tax attributes directly to investors without entity-level taxation. This provides transparency, allows use of tax losses, and can offer benefits for certain tax situations. Common in venture capital, private equity, and alternative strategies.
Frequently Asked Questions
What qualifies as a flow-through structure?
Limited Partnerships and certain trust structures provide flow-through taxation in NZ. Income and expenses "flow through" to investors who pay tax at their individual rates. This contrasts with company structures that face double taxation.
Can I use tax losses from flow-through investments?
Generally yes, subject to loss limitation rules. Flow-through losses can typically offset other income, but loss ring-fencing rules may apply. This is particularly relevant for property investments. Consult your tax advisor for specific situations.
Are flow-through structures better than PIE?
It depends. Flow-through works better if you want to use losses, have low marginal rates, or need specific tax attributes. PIE is better for simplicity and when your PIR is below your marginal rate. Each investor's situation is unique.
Important Information
This website is an information directory only and does not constitute financial advice. The information provided is general in nature and does not take into account your individual financial situation, objectives, or needs. Past performance is not indicative of future results.
Investment in wholesale products involves risk, including possible loss of principal. Wholesale investors do not have the same protections as retail investors under the Financial Markets Conduct Act 2013.
Before making any investment decision, you should seek independent financial, legal, and tax advice from appropriately qualified professionals. Wholesale Investor does not recommend or endorse any particular investment or fund manager.