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New Zealand law explained for everyone

Income Tax Act 2007

Taxation of certain entities - Portfolio investment entities

HL 13: Becoming portfolio investment entity

You could also call this:

“How to become a portfolio investment entity (no longer applicable)”

This part of the law used to explain how you could become a portfolio investment entity. However, it has been removed from the law. The government took it out on 1 April 2010. This change affects how taxes are calculated for the 2010-11 tax year and all the years after that. If you want to know more about portfolio investment entities now, you’ll need to look at other parts of the tax law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517530.

Topics:
Money and consumer rights > Taxes
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HL 12: Unlisted company choosing to become portfolio listed company, or

“Removed rule for unlisted companies becoming portfolio listed companies”

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HL 14: Tax consequences from transition, or

“How tax rules changed for certain entities after a transition period”

Part H Taxation of certain entities
Portfolio investment entities

HL 13Becoming portfolio investment entity (Repealed)

    Notes
    • Section HL 13: repealed, on (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).