Portfolio Investment Entity Guide
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Portfolio Investment Entity Guide
Form Number: IR860 / Form Code: IR860
About this Guide
If you’re an overseas investor, you can be a non-resident investor or a notified foreign investor (NFI).
Portfolio investment entity (PIE) income is taxed differently depending on your situation.
When to use this guide
Since 1 October 2007, eligible entities can become portfolio investment entities (PIEs), which aren’t taxed on gains on shares in New Zealand and certain Australian companies.
PIEs generally pay tax on investment income based on the tax rates of their investors, rather than at a flat rate.
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