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List of words and terms used in this section
Conduit tax relief Foreign dividend payment
Listed PIE Non-resident passive income
Resident passive income  

Conduit tax relief

Term sometimes used for company tax rate.

Foreign dividend payment

Formerly known as dividend withholding payment.

Listed PIE

A listed PIE (portfolio investment entity) is a company listed on the New Zealand stock exchange that:

  • has elected to become a PIE, and
  • is not a PIE that uses the investor's prescribed investor rate.

Non-resident passive income

Formerly non-resident withholding income

Resident passive income

Resident passive income means an amount paid to a person resident in New Zealand that consists of:

  • interest
  • a dividend
  • a taxable Māori authority distribution (other than a retirement scheme contribution)
  • a replacement payment paid to a person under a share lending arrangement.



Date published: 27 Sep 2010

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