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Individual income tax


Portfolio investment entity: a guide for PIEs IR860

(published April 2013) 

About this guide

This guide provides information for entities that are looking to become a PIE and for existing PIEs.

Adobe Acrobat PDF | 526kb | 96 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

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