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Income Tax Act 2007

Taxation of certain entities - Portfolio investment entities

HL 15: Ceasing to be portfolio investment entity

You could also call this:

“ Rules for ending portfolio investment entity status no longer apply ”

This part of the law is about how to stop being a portfolio investment entity. A portfolio investment entity is a special type of investment company. The law used to explain what happens when a company stops being this type of entity. However, this part of the law no longer applies. It was removed on 1 April 2010. This means that from the 2010-2011 tax year onwards, these rules are no longer in use.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517535.

Topics:
Money and consumer rights > Taxes
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HL 14: Tax consequences from transition, or

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

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HL 16: Portfolio allocation period and portfolio calculation period, or

“Removed tax periods for certain investments”

Part H Taxation of certain entities
Portfolio investment entities

HL 15Ceasing to be portfolio investment entity (Repealed)

    Notes
    • Section HL 15: repealed, on (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act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).