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Taxation (KiwiSaver and Company Tax Rate Amendments) Act 2007

Remedial amendments to the Portfolio Investment Entity tax rules

2007 technical amendments to the portfolio investment entity tax rules to give effect to the policy intent of the rules.

Other sections in this legislation

| KS amendments | Changes to the company tax rate | Provisional tax | PIE rules | 

  • Remedial amendments to the portfolio investment entity tax rules
  • Investor return adjustment in section HL 7 can apply for an investor's interest in a portfolio investor class or their interest in a different class
  • New rules for use of portfolio entity formation loss
  • New Zealand tax credits
  • Other amendments - Income Tax Act 2004
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