Skip to Content


Industry guidelines
Nga aratohu ahumahi

Introduction to PIEs

A portfolio investment entity (PIE) is an entity that came into existence from 1 October 2007 under legislation in Part HM of the Income Tax Act 2007. There are different types of PIEs that eligible entities may become. From 29 August 2011 and 1 April 2012 two new types of PIE come into being.

Date published: 30 Aug 2011

Back to top



Individuals & Families

Businesses

Non-profit organisations

International