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Frequently Asked Questions 

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Tax or Portfolio Investment Entities expand this category
Investment Funds expand this product
How are tax payments or refunds managed where a fund is a PIE? view answer close
  • TOWER manages this on behalf of the investor, and informs the investor of the details in an annual tax statement.  Details will also be included in an investor's annual or 6 monthly statements.
  • Tax is calculated on a daily basis and paid/refunded at the end of each tax year, or on a withdrawal. 
  • If the PIR is not 0% the fund will determine any tax payable/receivable and adjust the investor's unit holding for this amount.  Certain non-individuals may also be required to deal with this income and any PIE tax paid in their tax return.
  • If the PIR is 0%, the fund will advise the investor of the income and tax credits allocated to them and the investor will include the income and get the benefits of tax credits in their tax return.
How can I update my PIR online? view answer close
If you need to work out your PIR you can do so by using the calculator online hereOpens in a new window.
What if I get my PIR wrong? view answer close
  • Investors can change their PIR at any time by providing a new rate and their IRD number at the same time to TOWER. The new PIR will apply to any future tax calculations.
  • If an investor elects a rate which is lower than the correct rate, they may have to pay additional tax and penalties at a later date.  
  • If an investor elects or defaults to a higher rate than they are entitled to, there is no ability to reclaim any overpaid tax.  It is therefore important to accurately advise your PIR.
How are joint investors treated? view answer close
  • Joint investors must each elect a PIR and PIE tax will be deducted at the highest PIR applicable to any of the investors. 
  • If joint investors want to be taxed independently at their individual PIR, the investment cannot be held jointly.
What happens if an investor wishes to withdraw from a PIE fund? view answer close
  • Withdrawals will be paid to the investor net of any applicable PIE tax.  For a NZ resident individual investor, no further tax will be payable by the investor on the amount withdrawn, unless the investor has advised a PIR lower than the PIR they are allowed.  Investors on the 0% PIR and certain other non-individual investors are required to include the PIE income and tax credits  related to any withdrawals, in their tax returns.
What about partial withdrawals? view answer close
  • Partial withdrawals will be grossed up to include PIE tax 
  • For example, if an investor requests a $1,000 partial withdrawal, tax will be calculated on that figure and the amount withdrawn from the investor's account will be $1,000 plus applicable tax.
  • Partial withdrawals include regular withdrawals, lump sum withdrawals, fee deductions and distributions of income.
  • Should an investor change their PIR following any partial withdrawals, the new PIR will only apply to the income that was not taxed under the partial withdrawal.
What happens if an investor wishes to transfer or switch their investment between funds? view answer close
  • Depending on which funds are involved, there may be a tax consequence.  TOWER recommends investors seek specific tax advice before contemplating a transfer or a switch.
What if an investor wishes to change ownership of the investment under the PIE regime? view answer close
  • Investors transferring units to another party should seek tax advice on the method used.  The change of ownership will be deemed a withdrawal by the original investor.  PIE tax will be payable on the transfer and the balance received by the new owner will be after the PIE tax has been deducted.
Where is more information available? view answer close
MortgagePlus Fund expand this category
MortgagePlus Fund expand this product
When can we expect to receive the next distribution? view answer close
Economic conditions make it difficult for MortgagePlus to sell down its mortgages and this impacts on the ability of mortgagees to repay their loans. As a result TOWER will continue to make repayments as and when there is sufficient money in the Fund’s bank account to make a capital repayment of a suitable size.
 
In order to determine what money is available for the next distribution of capital, the annual financial statements for the year ended 31 March 2012 will first need to be completed.  This will enable us to determine what income distribution, if any, needs to be made for the year ending 31 March 2012.  Once this is finalised we will also determine if there is sufficient liquidity to also make  a capital distribution at that time.  The draft financial statements are expected to be completed in June 2012 with audited financial statements finalised and printed for distribution by 31 August 2012.
What happens to investor's money in the Fund? view answer close

New contributions to and withdrawals from the Fund ceased in April 2008 and the Fund is in the process of being wound up. Capital is being returned to investors in instalments as the Fund’s assets are liquidated. To date there have been pro-rata payments of capital on 16 May 2008, 15 August 2008, 14 November 2008, 6 March 2009, 5 August 2009, 18 December 2009, 4 March 2010, 2 June 2010, 20 October 2010, 1 July 2011 and 13 October 2011.

The July 2011 capital repayment also included income generated by the Fund for the year ended 31 March 2011 and was 2.47% per annum of the average balance of unitholder investment for the period. The Fund continues to earn interest, and this interest, net of expenses, will be paid out at the direction of the Trustee. The timing and the amount of the next income distribution will be determined by the Trustee after the audited financial statements for the year ending 31 March 2012 have been issued.

Will investors get their money back? view answer close

The amount returned to investors depends on the ability of the mortgagees to refinance or repay their loans, or the Fund's ability to sell loans to other lenders. Every effort is being made to preserve investor’s capital during the wind up process.

At 31 March 2011, the mortgage portfolio was comprised of 67 mortgages with a value of $23.9 million (net of $0.1m loan provisioning). Total arrears in MortgagePlus have decreased from $1.0m at 30 September 2010 to $0.45m at 31 March 2011.

When will investors get their money? view answer close

Capital will continue to be repaid to the Fund’s investors as the mortgages are repaid, refinanced or sold. The last payment of capital paid on 13 October 2011 brought the total capital repaid to investors to 92%.

The current economic conditions and the nature of the Fund’s assets make it extremely difficult to predict the timing of future capital repayments.

Will interest be paid and at what rate? view answer close

MortgagePlus is in the process of being wound-up in an orderly manner and as it does so, it continues to earn income on its assets. The last distribution of income was made in respect of the 12 months to 31 March 2011 and was paid in July 2011. This amount was equivalent to 2.47% per annum of the average balance of unitholder investment for the period.

The Fund continues to earn interest, and this interest, net of expenses, will be paid out at the direction of the Trustee.  The timing and amount of the next income distribution will be determined by the Trustee after the audited financial statements for the year ending 31 March 2012 have been issued.

Can you guarantee full repayment of my money? view answer close

TOWER cannot guarantee full repayment, and the amount returned depends on the ability of the mortgagees to refinance or repay the loans, or the Fund’s ability to sell loans to other lenders.

Of the $24m total mortgages (as at 31 March 2011) what percentage is in commercial mortgages? view answer close
Approximately 11%.
What is the maturity profile of mortgages within the Fund? view answer close

The audited financial statements for the year ended 31 March 2011 show 6.1% of mortgages having a maturity profile greater than 5 years.

Can you provide further specific and detailed information regarding the financial situation of the Fund? view answer close
All unitholders are entitled to request a copy of the most recent Prospectus, Investment Statement, current Financial Statements and the Trust Deed. No one unitholder can be put in a more informed position than any other unitholder. The financial statements can be downloaded hereOpens in a new window.
How will I find out what happens from here? view answer close

The next payment may not take place until after the completion of the audited financial statements for the year ending 31 March 2012, when we intend to next make an income distribution.

Can I be repaid my investment in MortgagePlus if I face hardship or terminal illness? view answer close
Unfortunately early repayments cannot be made under any circumstances, because all investors must be treated equally. Capital Repayments are made as and when there is sufficient money in the Fund’s bank account to make a capital repayment of a suitable size. Income Distributions are made in respect of income earned in each financial year.
My investments are held as part of Trustees Executors Funeral Trust, can my estate claim these if I pass away? view answer close
The pro-rata capital repayments and income distributions made from MortgagePlus in relation to a Trustees Executors Funeral Trust (that was established prior to April 2008) are reinvested by the Trustee of each Funeral Trust in the TEL Cash PIE Fund. These accumulated funds will be available immediately to the funeral director involved upon receipt of the funeral account and a certified copy of the death certificate.
What will not be immediately available is the value of the units still remaining in the closed MortgagePlus Fund. Subsequent pro-rata payments from MortgagePlus will go to the personal representative of the deceased person’s estate.
TOWER Global Commodity Fund expand this category
TOWER Global Commodity Fund expand this product
Why is the Fund being wound up? view answer close

A recent review of the Fund has shown that due to current and expected ongoing withdrawals the Fund is reducing to a size no longer economically liable.

In light of these factors, TOWER, in consultation with the Trustee, has decided to wind-up the Fund.

I am invested in the Fund. What do I need to do now? view answer close
A letter and Investor Direction Form were sent to all investors in early September 2011 advising the actions investors need to take. 
 
If you have misplaced the letter or form, please contact us on 0800 379 372 for another copy.
Why has TOWER closed the Fund to investments and withdrawals? view answer close

Once TOWER decided to wind up the Fund it became necessary to halt all investments and withdrawals into the Fund so that all the Fund’s investors could be treated equitably while the Fund’s assets are being liquidated in anticipation of the Fund’s wind-up. This ensures that, should any costs or issues arise in respect of the realisation of the Fund’s assets, these are shared equally between all the investors who were invested in the Fund at the time the decision to wind-up the Fund was made.

TOWER is legally obliged to treat all investors in the Fund equitably, which also means that TOWER had to treat both investments and withdrawals even-handedly by halting both at the same time once the decision to wind up the Fund was taken.

TOWER cannot treat either investments or withdrawals differently in a way that might advantage or disadvantage the Fund’s investors who request those transactions versus other investors in the Fund.

During the wind-up period, are my funds still invested and what returns do I receive? view answer close
Yes, your funds remain invested until the wind-up date.
 
You need to be aware that TOWER is working with the underlying investment manager (PIMCO) to liquidate the assets of the Fund, therefore your funds will be invested in an increasing proportion of cash progressively from now until the wind-up date. 
 
Returns during this period will reflect the value of the respective investments held by the Fund at any point in time.
Can I get my money out of the Fund prior to the wind up date? view answer close
Investors will not be able to get their money out of the Fund until after its wind-up date of 30 September 2011. 
 
Because we are legally obliged to treat all investors equitably, the Fund was closed to all investments and withdrawals effective from 19 July 2011, until its wind-up date.
 
This means TOWER is not able to give any preferential treatment to any particular investor with respect to withdrawals prior to this date.
 
Investors are required to complete the Investor Direction Form that has been sent to them and were required to return this to TOWER in the reply paid envelope provided by 20 September 2011.
 
If you have not yet returned your Investor Direction Form, please do so as soon as possible in order to enable us to process your request.
 
Subject to receipt of this form, we expect to transfer investments and/or pay investors their wind-up proceeds during the week commencing 3 October 2011.
 
Please accept our apologies for any inconvenience caused in the interim.
I have a regular investment set up, so do I need to contact my bank to cancel this payment? view answer close

No, effective 19 July 2011, TOWER has already arranged for this to stop.

What will my investment be worth when I get paid out? view answer close

Your investment will be worth the market value of the assets of the Fund at the time it is terminated less any fees and expenses applicable upon winding up the Fund.

So what should I invest in instead? view answer close
TOWER can offer a range of managed fund choices, depending on investor needs, objectives, risk profile, and investment portfolio size. 
 
We recommend you talk to your adviser to discuss what options are right for you.
Is TOWER in trouble? view answer close

Not at all. Each fund is held separately in trust and its assets are completely separate to TOWER’s assets.

The decisions that have been made in relation to the Fund have been based on TOWER’s obligation to act in the best interests of investors and to treat investors equitably.

Will the changes to the Fund have any effect on any other investments I have with TOWER? view answer close

No. As each fund is held in a separate trust, the decisions made in respect of the Fund have no effect on any other investments you have with TOWER.

TOWER Global Hedge Fund expand this category
TOWER Global Hedge Fund expand this product
Why was the TOWER Global Hedge Fund (‘Fund’) wound up? view answer close
A review of the Fund showed that due to expected ongoing withdrawals the Fund was reducing to a size that would no longer be economically viable.
 
In light of these factors, the Trustee, in consultation with TOWER Managed Fund Investments Limited (‘TOWER’), decided to wind up the Fund.
I was invested in the Fund. What do I need to do now? view answer close

A letter and Investor Direction Form were sent to all investors on 13 December 2011. A further reminder was sent on 7 March 2012 to investors who had not provided their instructions asking for the Investor Direction Form to be completed and returned to TOWER. If you have not done so already, please send this information to TOWER promptly. The Investor Direction Form allows you to elect whether to transfer your wind-up proceeds to another TOWER fund/s or elect to have your wind-up proceeds paid to a nominated bank account.

If you have misplaced the Investor Direction Form, please contact us immediately on 0800 379 372 for another copy.

Why did the Trustee, in consultation with TOWER, close the Fund to investments and withdrawals? view answer close
Once the Trustee, in consultation with TOWER, decided to wind-up the Fund it became necessary to halt all investments into and withdrawals out of the Fund.  This was required so that all investors could be treated equitably while the Fund’s assets were being realised. This ensured that had any costs been incurred or issues arisen in respect of the realisation of the Fund’s assets, these would have been shared equally between all investors.
 
TOWER could not treat investments or withdrawals differently or in a way that might advantage or disadvantage the Fund’s investors who requested those transactions versus other investors in the Fund.
 
Withdrawals from the Fund which represented wind-up proceeds were distributed to investors in accordance with their instructions (where provided) during the week ending 9 March 2012.
What if I don’t return the Investor Direction Form? view answer close

The Investor Direction Form allows you to elect how you wish your wind-up proceeds to be treated on wind-up of the Fund. Following wind-up of the Fund your wind-up proceeds will be paid across to the Trustee, Trustees Executors Limited, in June 2012 and held in a non-interest bearing account until this form is received.

Your Form can be returned by post to TOWER Investments, PO Box 590, Wellington 6140, faxed to 0800 808 181, or you can email a scanned copy to investments@tower.co.nz.

A reminder notice was sent on 7 March 2012 to all investors who had not provided instructions, along with another copy of the Investor Direction Form.

If you have misplaced the Investor Direction Form, please contact us immediately on 0800 379 372 for another copy.

I received a transaction statement that shows my wind-up proceeds were paid to bank account 03-0104-0188212-03. Why did you pay it to this bank account? view answer close

This is a TOWER bank account that the wind-up proceeds have been credited to pending receipt of your instructions. Please complete and return the Investor Direction Form to enable us to pay your wind-up proceeds

If you have misplaced the Investor Direction Form, please contact us immediately on 0800 379 372 for another copy.

During the wind-up period, were my funds still invested? view answer close
Yes, your funds continued to remain invested until the wind-up proceeds were paid on 6 and 7 March 2012.
 
In preparation for the wind-up TOWER requested the underlying investment manager (GAM Hong Kong Limited) to liquidate the assets of the Fund.  The majority of assets held by the Fund were liquidated and were held in cash within the Fund. 
 
To recognise the lower investment management costs associated with cash holdings, TOWER voluntarily reduced its Investment Management Fee on the Fund from 1.75% p.a. to a concessionary rate of 0.60% p.a. from 1 November 2011.
When can I access my funds? view answer close
Wind-up proceeds were distributed to investors in accordance with their instructions (where provided) during the week ending 9 March 2012.
Were my wind-up proceeds paid as one amount? view answer close

Yes, the payment of your wind-up proceeds was a full and final payment of your investment in the Fund.

Did TOWER continue to receive its Investment Management Fee throughout the wind-up period? view answer close

Yes, however as the majority of the assets of the Fund comprised of cash from 1 November 2011, we voluntarily reduced the Investment Management Fee from 1.75%p.a. to 0.60%p.a. from this date in order to recognise the lower costs of investment management of cash holdings.

So what should I invest in instead? view answer close
TOWER can offer a range of managed fund choices, depending on investor needs, objectives, risk profile, and investment portfolio size.
 
We recommend you talk to your financial adviser to discuss which options are right for you.
Is the reason the Fund was wound up because TOWER was in trouble? view answer close

No.  This particular Fund was becoming no longer financially viable as an investment fund due to expected ongoing withdrawals, so the decision was based on the Trustee’s and TOWER’s obligation to act in the best interests of investors. Each TOWER fund is held in a separate trust so the decisions made with regards to this Fund have no effect on any other investments you have with TOWER.

Will the changes to the Fund have any effect on other investments I have with TOWER? view answer close

No.  As each fund is held in a separate trust, the decisions made in respect of the Fund have no effect on any other investments you have with TOWER.

Why did the unit price drop before wind-up? view answer close

The Fund held illiquid investments that could only be sold in the secondary market at a value less than their previously recorded value. This resulted in a decrease in the unit price for the Fund of approximately -2.79%.

Who should I contact if I have any further questions about the Fund, what has happened with my investment, or want to know about other investment options that TOWER can provide me? view answer close

Please contact your financial adviser, call TOWER on 0800 379 372, or email investments@tower.co.nz.

TOWER Global Gateway Fund expand this category
TOWER Global Gateway Fund expand this product
Why was the TOWER Global Gateway Fund (‘Fund’) wound up? view answer close

A review of the Fund showed that due to expected ongoing withdrawals, the Fund was no longer meeting client needs.

TOWER Managed Fund Investments Limited (‘TOWER’), in consultation with the Trustee, investigated converting the Fund into an emerging markets fund, the review indicated that converting the Fund was not supported by sufficient demand and that further withdrawals would follow, reducing the Fund to a size that would no longer be economically viable.

Consequently, the Trustee in consultation with TOWER made the decision to wind-up the Fund

I was invested in the Fund. What do I need to do now? view answer close
A letter and Investor Direction Form were sent to all investors on 13 December 2011. A further reminder was sent on 7 March 2012 to investors who had not provided their instructions asking for the Investor Direction Form to be completed and returned to TOWER.  If you have not done so already, please send this information to TOWER promptly.  The Investor Direction Form allows you to elect whether to transfer your wind-up proceeds to another TOWER fund/s or elect to have your wind-up proceeds paid to a nominated bank account.
 
If you have misplaced the Investor Direction Form, please contact us immediately on 0800 379 372 for another copy.
What if I don’t return the Investor Direction Form? view answer close
The Investor Direction Form allows you to elect how you wish your wind-up proceeds to be treated on wind-up of the Fund. Following wind-up of the Fund your wind-up proceeds will be paid across to the Trustee, Trustees Executors Limited, in June 2012 and held in a non-interest bearing account until this form is received.
Your form can be returned by post to TOWER Investments, PO Box 590, Wellington 6140, faxed to 0800 808 181, or you can email a scanned copy to investments@tower.co.nz.
A reminder notice was sent on 7 March 2012 to all investors who had not provided instructions, along with another copy of the Investor Direction Form.
 
If you have misplaced the Investor Direction Form, please contact us immediately on 0800 379 372 for another copy.
I received a transaction statement that shows my wind-up proceeds were paid to bank account 03-0104-0188212-03. Why did you pay it to this bank account? view answer close

This is a TOWER bank account that the wind-up proceeds have been credited to pending receipt of your instructions.  Please complete and return the Investor Direction Form to enable us to pay your wind-up proceeds.
 
If you have misplaced the Investor Direction Form, please contact us immediately on 0800 379 372 for another copy.

Why did the Trustee, in consultation with TOWER, close the Fund to investments and withdrawals? view answer close

Once the Trustee, in consultation with TOWER, decided to review the investment strategy of the Fund it became necessary to halt all investments into and withdrawals out of the Fund. This was required so that all investors could be treated equitably while the Fund’s assets were being realised prior to the potential transition into an emerging markets fund. This ensured that had any costs been incurred or issues arisen in respect of the realisation of the Fund’s assets, these would have been shared equally between all investors (note these would only be costs involved in selling the Fund’s assets, not costs associated with purchasing new assets). 

TOWER could not treat investments or withdrawals differently or in a way that might advantage or disadvantage the Fund’s investors who requested those transactions versus other investors in the Fund.

Withdrawals from the Fund which represented wind-up proceeds were distributed to investors in accordance with their instructions (where provided) during the week ending 9 March 2012.

During the suspension and wind-up period, were my funds still invested? view answer close

Yes, your funds continued to remain invested throughout the suspension and until the wind-up proceeds were paid on 7 March 2012.

The Trustee provided approval for immediate liquidation of the Fund’s investments following the decision to suspend and review the Fund. As such, TOWER requested the underlying investment manager (GAM Hong Kong Limited) to liquidate the assets of the Fund.  The majority of assets held by the Fund were liquidated and were held in cash within the Fund.

To recognise the lower investment management costs associated with cash holdings, TOWER voluntarily reduced its Investment Management Fee on the Fund from 1.75% p.a. to a concessionary rate of 0.60% p.a. from 1 November 2011.

When can I access my funds? view answer close

Wind-up proceeds were distributed to investors in accordance with their instructions (where provided) during the week ending 9 March 2012.

Were my wind-up proceeds paid as one amount? view answer close
Yes, the payment of your wind-up proceeds was a full and final payment of your investment in the Fund.
Did TOWER continue to receive its Investment Management Fee throughout the wind-up period? view answer close
Yes, however as the majority of the assets of the Fund comprised of cash from 1 November 2011, we voluntarily reduced the Investment Management Fee from 1.75%p.a. to 0.60%p.a. from this date in order to recognise the lower costs of investment management of cash holdings.
So what should I invest in instead? view answer close
TOWER can offer a range of managed fund choices, depending on investor needs, objectives, risk profile, and investment portfolio size. 
 
We recommend you talk to your financial adviser to discuss which options are right for you.
Is the reason the Fund was wound up because TOWER was in trouble? view answer close

No.  This particular Fund was becoming no longer financially viable as an investment fund due to expected ongoing withdrawals, so the decision was based on the Trustee’s and TOWER’s obligation to act in the best interests of investors.  Each TOWER fund is held in a separate trust so the decisions made with regards to this Fund have no effect on any other investments you have with TOWER.

Will the changes to the Fund have any effect on other investments I have with TOWER? view answer close

No.  As each fund is held in a separate trust, the decisions made in respect of the Fund have no effect on any other investments you have with TOWER.

Why did the unit price drop before wind-up? view answer close
The Fund held illiquid investments that could only be sold in the secondary market at a value less than their previously recorded value.  This resulted in a decrease in the unit price for the Fund of approximately -0.31%.
Who should I contact if I have any further questions about the Fund, what has happened with my investment, or want to know about other investment options that TOWER can provide me? view answer close

Please contact your financial adviser, call TOWER on 0800 379 372, or email investments@tower.co.nz.