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Information requirements

If you attribute income you need to send us the following information at the end of the year:

  • your name, IRD number and contact address
  • whether you are a superannuation fund, a retirement savings scheme, or neither
  • the total amount of income attributed
  • the total amount of tax credits provided
  • the total amount of PIE tax paid/credited.

The following information is required for each of the income recipients who had PIE income attributed to them:

  • their name
  • their contact details - email, street address or mobile phone number
  • the amount and type of income paid.
  • PIE tax paid/credited
  • tax credits attributed.

If it is available, you need to provide the following information for each of the income recipients who had PIE income attributed to them:

  • their date of birth
  • the investor rate they provided.

You must provide the name of any joint owners. If held, you also need to provide the following information for any joint owners:

  • IRD number
  • date of birth
  • contact details - email, street address, or mobile phone number
  • PIE tax paid or credited
  • tax credits attributed.

Due dates

  • For  funds with a balance date between October and February, this information must be provided by the 15th of May each year.
  • For funds with a balance date between April and September, this information must be provided to us by the end of the second month after year-end.
  • If a PIE ceases, this information must be provided to us by the end of the third month after the PIE is wound up.

You will need to report this electronically unless you have an exemption.

IRD numbers

New investors in a PIE who are resident in New Zealand must provide you with their IRD numbers. If they fail to provide their IRD number within 6 weeks, you must close their accounts.

Non-residents who do not have an IRD number must provide the equivalent tax identification number for their country of residence, or a declaration if they are unable to. Non-residents who subsequently become residents must provide you with their IRD numbers within 6 weeks of notifying you they have become a resident, or you must close their accounts.

If you allow investors to invest jointly, then you must collect the IRD number of each of the joint investors. If any joint investors fail to provide their IRD numbers within 6 weeks of opening the joint account, you must exit them from the investment.

Filing investment income electronically

Correcting errors in investment income reporting

You can find out more about reporting requirements for Portfolio investment entities in our Portfolio Investment entity guide - IR860

Last updated: 29 Jun 2021
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