Information for non-residents who invest in PIEs
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Information for non-residents who invest in PIEs
Form Number: IR858 / Form Code: IR858
About this resource
This factsheet explains how portfolio investment entity income may be taxed for non-resident investors.
How to use it
Treatment can differ for a non-resident investor and a notified foreign investor. Provide the PIE with accurate residence and investor information and update changes promptly.
Related forms and guides
- Portfolio investment entity guide (IR860)
- Prescribed investor rate (IR861)
- Guide for resident individuals investing in PIEs (IR855)
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