About this resource

This guide explains the tax rules and administration for portfolio investment entities, including eligibility, elections, calculations, returns and records.

How to use it

PIE obligations vary by entity type and investor category. Use the guide with current legislation and provide investors with the information needed to select the correct treatment.

Related forms and guides

• Prescribed investor rate (IR861)
• Resident individuals investing in PIEs (IR855)
• Non-residents investing in PIEs (IR858)

This page is also available in: 简体中文