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Individuals & families Businesses & employers Non-profit organisations International You are here: Home › International › Overseas tax residents with New Zealand interests › PIEs for non-resident investors International No tāwāhi International Tax residency and status International tax for business Non-resident contractors and entertainers Coming to or leaving New Zealand New Zealand tax residents with overseas interests Overseas tax residents with New Zealand interests What income is taxable in New Zealand? Non-resident withholding tax If you have investments in New Zealand If you conduct business in New Zealand PIEs for non-resident investors Double tax agreements Top 10 facts on international tax PIEs for non-resident investors What is a portfolio investment entity (PIE)? A portfolio investment entity (PIE) is a type of entity (such as a managed fund) that invests the contributions from investors in different types of investments. PIEs came into existence on 1 October 2007. Find out more about PIEs for non-resident investors   Date published: 13 Oct 2011 Back to top Login Forgot login | Register Why myIR? Mobile web app Make a payment For tax agents Public consultation Technical tax area Getting it right Demos and videos Get it done online All online services › Secure mail IR3NR Non-resident income tax return 2012 IR3NR Non-resident income tax return 2011 Work it out All calculators and tools › NRWT rates IR290 Forms and guides All forms and guides › NRWT on interest, dividends and royalties reconciliation statement IR67S Tax code declaration IR330 IRD number application - individual IR595 Visitor's tax guide IR294 View all Non residents forms and guides › Contact us All contact info ›

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Individuals & Families

For individuals & families

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Screen production industry

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Portfolio investment entities (PIE)

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Investment income

Portfolio investment entities (PIE) for investors

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Foreign investment funds (FIF)

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KiwiSaver

KiwiSaver for scheme providers

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Maori organisations

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Software developers

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Transfer pricing

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Non-profit organisations

Charitable organisations

Donee organisations

Education centres

Fringe benefit tax (FBT)

FBT overview

Returning FBT

Benefit categories

Calculating FBT

FBT, GST and income tax

Gaming machines

Gift duty

GST (Goods and services tax)

Registering

Working out

Making additional GST calculations

Filing your GST

Changing, corrrecting & disagreeing

Cancelling your GST

Additional information and help

KiwiSaver for employers

Maori organisations

Introduction

Eligibility

Becoming a Maori authority

Accounting for tax

Distributions

Credits

Facing difficulties meeting obligations

How to cease being a Maori authority

Employer responsibilities

Becoming an employer

Employing staff

Payroll

Keeping records

Filing returns and making payments

Failing to meet your obligations

For payroll software developers

Provisional tax

RWT (resident withholding tax)

Deducting RWT from interest or dividends paid to investors

Receiving interest or dividends with RWT deducted

RWT exemptions

Reissued certificates

Cancelled certificates

Additional information and help

Tax information for sportspeople

Trusts and estates

Concepts

Filing tax returns

Income taxed

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Australia and New Zealand

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Coming to New Zealand

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Top 10 facts on international tax

NZ tax residents with overseas interests

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Controlled foreign companies

Top 10 facts on international tax

Overseas tax residents with NZ interests

What income is taxable in New Zealand?

Non-resident withholding tax

If you have investments in New Zealand

If you conduct business in New Zealand

PIEs for non-resident investors

Double tax agreements

Top 10 facts on international tax

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