Individual income tax
Portfolio investment entity: a guide for PIEs IR860
(published March 2012)
About this guide
This guide provides information for entities that are looking to become a PIE and for existing PIEs.
Adobe Acrobat PDF | 478kb | 94 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 information about registration, cessation, attribution and calculation periods, tax calculations, tax credits and losses, investors and return requirements.
What you will need