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You still need to pay tax on income you receive from a New Zealand source, even if you're no longer a resident for New Zealand tax purposes. This includes rental income that you receive from a New Zealand property.
You'll need to file a Non-resident income tax return (IR3NR) for the rental income and claiming deductions for any related expenses.
A portfolio investment entity (PIE) is a type of entity that invests the contributions from investors in different types of investments, eg, a managed fund. PIEs came into existence on 1 October 2007.
A notified foreign investor (NFI) is a new class of investor. A non-resident who holds an investment in a foreign investment PIE may notify the PIE that they wish to be treated as a notified foreign investor.
The Foreign Accounts Tax Compliance Act (FATCA) is specific United States legislation that aims to stop tax evasion by US citizens, US tax residents and US entities.