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Investment income reporting relates to interest, dividends, portfolio investment entity (PIE) income, taxable Māori authority distributions and royalties.

If you receive investment income you may have resident or non-resident withholding tax deducted from it by your payer (bank or fund manager) before it is paid to you.

If your business or organisation is a payer of investment income, you must send us information about who you pay. This helps us make sure people are paying the right amount of tax and receiving the correct entitlements. 

Changes to reporting investment income

In March 2018, legislation was passed that included changes to how and when investment income is reported. Most of the changes came into effect on 1 April 2020, but some applied earlier.

The changes affect:

  • payers of investment income including banks, companies, fund managers, PIEs, share registry companies and Māori authorities
  • people who receive investment income.