Xero $70+, page-24

I see a bit of fuss on the NZ Sharetrader forum about whether A2M qualifies for the FIF exemption for Australian shares for NZ tax purposes. This issue potentially affects XRO shares too, particularly as the recent surge in sp will have put many holders value above $50,000 where the low value exemption ends.
The NZ IRD site returns the information that XRO is not exempt. (And says the same for A2M).
This is a bit of a worry at first sight but the solution appears to be that XRO is a NZ resident company registered under the 1993 Companies Act and so is not a foreign entity regardless of being listed in Australia only. Similarly for A2M presumably. Also various links from Sharesight lead to a XRO page stating that there should be no tax implications of the listing move for NZ shareholders. It certainly had me worried for a minute or two though.