Documents numbered between 800 and 899
Portfolio investment entity: a guide for PIEs IR860
(published September 2008)
About this guide
From 1 October 2007, eligible entities can become portfolio investment entities (PIEs). This guide contains information about PIEs including how to become a PIE, cessations, allocation and calculation periods, tax calculations, tax credits and losses, investors and returns.
Adobe Acrobat PDF | 372kb | 76 pages
When to use this guide
Use this guide if you are a portfolio investment entity (PIE) to find out how to become a PIE, and informaton about cessations, allocation and calculation periods, tax calculations, tax credits and losses, investors and returns.
What you will need
